The Ministry of Finance (Department of Revenue) has issued a new notification titled No. 45/2025 – Customs, dated 24th October 2025 (G.S.R. 781(E)). This notification has been enacted under the powers conferred by Section 25(1) of the Customs Act, 1962 and Section 3(12) of the Customs Tariff Act, 1975. The primary objective of this notification is to consolidate, streamline, and supersede several earlier customs exemption notifications.

Table of Contents

Supersession of Previous Notifications

The newly issued notification officially supersedes 31 earlier customs exemption notifications issued between the years 1957 and 2025. These include major exemption frameworks such as:

1/2025-Customs (January 2025)
57/2022-Customs (November 2022)
32/2019-Customs and 19/2019-Customs
Key exemption notifications under the GST transition era (50/2017, 41/2017, 37/2017, 36/2017, 32/2017, 30/2017, among others)
Earlier legacy notifications such as 154/1994, 121/2003, and 207/1989, going back to 3-Customs (1957)

The supersession applies prospectively, meaning that actions already taken under earlier notifications remain valid.

Key Exemption Framework Under the New Notification

Exemptions Under Table I

Goods listed in Table I are exempted from:

Customs duties beyond the standard rate specified in Column (4)
Integrated Tax (IGST) beyond the rate specified in Column (5)

These exemptions are subject to the conditions listed in the Annexure to Table I, referenced in Column (6).

Exemptions Under Table II

Similarly, goods listed in Table II are exempted from:

Duties under the First Schedule beyond the specified standard rate
IGST beyond the specified ceiling

Conditions applicable are provided in the Annexure to Table II.

Exemptions Under Table III

Goods listed in Table III receive exemption from three components:

Basic Customs Duty (BCD)
Integrated Goods and Services Tax (IGST)
Compensation Cess payable under the GST Compensation Act

Applicable conditions are listed in the Annexure to Table III.

Special Valuation Provision Under Table IV

For goods listed in Table IV, customs valuation shall be determined based on the combined value of:

The cost of the carrier medium, and
The freight and insurance applicable

This provision is particularly relevant for software, data storage media, and digital transmission components.

Purpose and Impact

The notification aims to:

Unify fragmented exemption structures into a single updated framework
Simplify compliance for importers and customs officers
Provide greater transparency in import taxation
Enable policy alignment with modern trade and GST reforms

By consolidating decades of notifications, the government intends to create a more cohesive and manageable customs exemption regime.

Source Acknowledgement:
Government of India, Ministry of Finance (Department of Revenue) — Notification No. 45/2025-Customs, G.S.R. 781(E), 24 October 2025.

TABLE I
S. No.	Chapter or Heading or subheading or tariff item	Description of goods	Standard rate	Integrated Goods and Services Tax	Condition No.
1	01	Animals and birds imported by zoo	Nil	–	–
2	01	Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock	5%	–	–
3	01	Grandparent poultry stock and donkey stallions	25%	–	–
4	0207 25 00, 0207 27 00	Meat and edible offal, of turkeys, frozen	5%	–	–
5	0207 42 00, 0207 45 00	Meat and edible offal, of ducks, frozen	5%	–	1
6	0304 99 00	Frozen Fish Paste (Surimi) for use in manufacture of Surimi analogue products, for export	5%	–	2
7	0306 19 00	Frozen Krill	15%	–	–
8	0306 36	Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock	5%	–	–
9	0306 36	Live Black tiger shrimp (Penaeus monodon) broodstock	5%	–	–
10	0306 36 60	Artemia	Nil	–	–
11	0308 90 00	SPF Polychaete worms	5%	–	–
12	0505 10	Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export	10%	–	2 and 3
13	0511 91 40	Artemia cysts	Nil	–	–
14	06, 07, 08, 09 or 12	Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	4
15	0703 10	All goods	Nil	–	–
16	0713	Pulses other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)	Nil	–	–
17	0713 10	Peas (Pisum sativum)	10%	–	–
18	0713 60 00	Tur Whole	Nil	–	–
19	0713 40 00, 0713 60 00	Tur (other than Tur whole)	10%	–	–
20	0713 20 10	Kabuli Chana	10%	–	–
21	0713 20 20	Bengal Gram (desi chana)	10%	–	–
22	0713 20 90	Chickpeas (garbanzos)	10%	–	–
23	0713 40 00	Lentils (Mosur)	5%	–	–
24	0802 11 00	All goods	Rs. 35 per kg/-	–	–
25	0802 12 00	All goods	Rs. 100 per kg/-	–	–
26	0802 31 00	All goods	100%	–	–
27	0802 99 00	Pecan nuts	30%	–	–
28	0806 20 10	Dark seedless raisin	30%	–	–
29	0808 10 00	All goods	15%	–	–
30	0810 40 00	Cranberries, fresh; Blueberries, fresh	10%	–	–
31	0811 90	Cranberries, frozen; Blueberries, frozen	10%	–	–
32	0813 40 90	Cranberries, dried; Blueberries, dried	10%	–	–
33	1207 99 90	Shea Nuts	15%	–	–
34	1209	All goods (other than those falling under subheadings 1209 91 and 1209 99)	15%	–	–
35	1211 30 00, 1211 40 00, 1211 50, 1211 60 00, 1211 90	All goods, fresh or dried, other than liquorice roots	15%	–	–
36	1301 90 49	Oleopine resin	5%	–	–
37	1302 14, 1302 19, 1302 20 00	All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)	15%	–	–
38	1504 20	Fish lipid oil for use in manufacture of aquatic feed	Nil	–	3
39	1504 20	Crude fish oil for use in manufacture of aquatic feed	Nil	–	3
40	1505	All goods	15%	–	–
41	1507 10 00	All goods	10%	–	–
42	1507 90 10	All goods	32.5%	–	–
43	1508, 1509, 1510, 1512 (other than 1512 11 10), 1513, 1515	All goods, crude and edible grade	35%	–	–
44	1508, 1510, 1512 (other than 1512 19 10), 1513, 1515	All goods, refined and edible grade	45%	–	–
45	1509	All goods, refined and edible grade	40%	–	–
46	1511 10 00	Crude Palm Oil	10%	–	–
47	1511 90	All goods	32.5%	–	–
48	1511	Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more	7.5%	–	–
49	1512 11 10	All goods	10%	–	–
50	1512 19 10	All goods	32.5%	–	–
51	1514 11, 1514 91	All goods, edible grade	35%	–	–
52	1514 19, 1514 99	All goods, edible grade	45%	–	–
53	1516 10	All goods	30%	–	–
54	1516 20, 1516 30 00	All goods	80%	–	–
55	1516 20, 1516 30 00	All goods of edible grade	45%	–	–
56	1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21, 1518 00 31	All goods of edible grade	45%	–	–
57	1517, 1518	All goods other than edible grade	30%	–	–
58	1518	Algal Oil for manufacturing of aquatic feed: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
59	1520 00 00	Crude glycerin	7.5%	–	–
60	1520 00 00	Crude glycerin for use in manufacture of Epichlorohydrin: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	2.5%	–	3
61	1702	Lactose for use in the manufacture of homeopathic Medicine : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	–	3
62	2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91	All goods	30%	–	–
63	2008 19 92	All goods	30%	–	–
64	2008 93 00	Cranberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included	5%	–	–
65	2008 99	Blueberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included	10%	–	–
66	2102 20 00	Algal Prime (flour) for use in manufacture of aquatic feed	Nil	–	3
67	2106 90	All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade)	50%	–	–
68	2202 99	Cranberry products	10%	–	–
69	Any Chapter	The goods specified in List 1 appended to TABLE I used in the processing of sea-food : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	5
70	2204, 2205, 2206, 2208	All goods	50%	–	–
71	2207 20 00	Denatured ethyl alcohol for use in manufacture of industrial chemicals: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	Nil	–	3
72	2301 10 90	Insect Meal for use in research and development purposes in aquatic feed manufacturing	5%	–	3 and 6
73	2301 20	Fish meal for use in manufacture of aquatic feed: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027.	5%	–	3
74	2301 20	Krill meal for use in manufacture of aquatic feed	Nil	–	3
75	2301 20	Fish Hydrolysate for use in manufacture of aquatic feed	5%	–	3
76	2309 90 31	Prawn and shrimps feed	5%	–	–
77	2309 90 39	Fish Feed	5%	–	–
78	2309 90 90	Mineral and vitamin Premixes for use in manufacture of aquatic feed	Nil	–	3
79	2309 90 90	Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing	5%	–	3 and 6
80	2309 90	Shrimp larvae feed	5%	–	–
81	2518	Dolomite for metallurgical use conforming to IS:10346-2004	2.5%	–	–
82	2521	Limestone for metallurgical use conforming to IS:10345-2004	2.5%	–	–
83	2529 22 00	Acid grade fluorspar containing by weight more than 97% of calcium fluoride	2.5%	–	–
84	26	Gold ores and concentrates for use in the manufacture of gold : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3 and 7
85	27	The following bunker fuels for use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST; (iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO) : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	8
86	2701, 2702, 2703	All goods	2.5%	–	–
87	2709 00 10	Petroleum Crude	Re 1 per metric tonne	–	–
88	2710 19	Fuel oil	2.5%	–	–
89	2710 19	Straight run fuel oil	2.5%	–	–
90	2710 19	Low sulphur wax residue	2.5%	–	–
91	2710 19	Vacuum residue, Slurry	2.5%	–	–
92	2710 19	Vacuum gas oil	2.5%	–	–
93	2710	Naphtha, for use in the manufacture of fertilisers: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
94	2711 12 00, 2711 13 00, 2711 19	Liquefied propane and butane mixture, liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers	Nil	–	–
95	2711	Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received. Explanation. – For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
96	2716 00 00	Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using: (i) imported coal as fuel (ii) domestic coal as fuel (iii) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel (iv) RLNG as fuel	Paisa per KWh: (i) 40; (ii) 65; (iii) 59; (iv) 89	–	–
97	2716 00 00	Electrical energy supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using: (i) imported coal as fuel (ii) domestic coal as fuel (iii) mix of domestic gas/RLNG as fuel (iv) RLNG as fuel	Paisa per KWh: (i) 24; (ii) 24; (iii) 18; (iv) 21	–	–
98	2716 00 00	Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 19th July, 2012: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	9
99	2716 00 00	Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 19th July, 2012: (i) imported coal as fuel (ii) domestic coal as fuel (iii) mix of domestic gas/RLNG as fuel (iv) RLNG as fuel Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Paisa per KWh: (i) 24; (ii) 24; (iii) 18; (iv) 21	–	9
100	28, 29, 30, 38	Drugs, medicines, diagnostic kits or equipment specified in List 2 appended to TABLE I	5%	–	–
101	28, 29, 30, 38	Bulk drugs used in the manufacture of drugs or medicines specified in List 2 appended to TABLE I : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	5%	–	3
102	28, 29, 30, 38	Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 3	Nil	–	–
103	28, 29, 30, 38	The following goods, namely:- (i) Bulk drugs used in the manufacture of life saving drugs or medicines specified in List 3 appended to TABLE I	Nil	–	3
103(ii)(a)	28, 29, 30, 38	(ii) Bulk drugs used in the manufacture of: a. Poliomyelitis Vaccine (Inactivated and live)	Nil	–	3

b. Monocomponent insulins

S.No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Rate (IGST)	Compensation Cess	Condition No.
(Prior to 104)	–	Monocomponent insulins Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	3
104	30, 9804	Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	10
105	Chapter 30	Drugs or medicines, specified in column (2) of the List 4 appended to TABLE I, for supply under Patient Assistance Programmes specified in the corresponding entry in column (3) of the said List 4, run by the pharmaceutical companies specified in the corresponding entry in column (4) of the said List 4: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	11
106	28, 29, 32, 39, 54, 56, 70, 72, 90	The following goods, namely: – (i) Goods specified in List 5 appended to TABLE I, for the manufacture of telecommunication grade optical fibres or optical fibre cables; (ii) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables; (iii) Goods specified in List 6 appended to TABLE I for manufacture of telecommunication grade FRP: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	Nil	–	3
107	28, 38	The following goods, namely: – (i) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers; (ii) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
108	2807 00 10	Sulphuric acid for the manufacture of fertilizers	5%	–	–
109	2809 20 10	Phosphoric acid	5%	–	–
110	2841	Ammonium Metavanadate	2.5%	–	–
111	2844	Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
112	2852, 3822	Pharmaceutical Reference Standard : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	12
113	29, 38	Alpha pinene	5%	–	–
114	29, 30, 35, 38, 39	Goods specified in List 7 appended to TABLE I used for the manufacture of enzyme linked immunosorbent assay kits (ELISA Kits): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
115	29, 38	Gibberellic acid	5%	–	–
116	29	DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin	5%	–	–
117	29	Maltol, for use in the manufacture of deferiprone: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
118	2910 20 00	Methyloxirane (propylene oxide)	2.5%	–	–
119	2914 61 00, 2914 69 30, 2914 69 90	Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
120	2929 10 90	Methylene Diphenyl Diisocyanate (MDI) for use in the manufacture of Spandex Yarn	5%	–	3
121	30 or any other Chapter	Drugs and materials: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029	Nil	–	13
122	30	Diethylcarbamazine (DEC) tablets	Nil	–	14
123	Any Chapter	Artificial Plasma	5%	–	–
124	Any Chapter	All types of contraceptives	Nil	–	–
125	3002 49 10	Probiotics	5%	–	–
126	3102 30 00	All Goods	5%	–	–
127	31	Muriate of potash, for use as manure or for the production of complex fertilisers	Nil	–	–
128	31	Ammonium phosphate or ammonium nitrophosphate, for use as manure or for the production of complex fertilisers	5%	–	–
129	31	Composite Fertilisers	5%	–	–
130	31	(I) The following Water-Soluble Fertilizers included in Schedule I, part A of the Fertilizers Control Order, namely: – (i) Potassium nitrate (13:0:45) (ii) Calcium nitrate (iii) Mono ammonium phosphate (iv) Mono potassium phosphate (0:52:34) (v) 13:40:13 NPK fertilizers (vi) 18:18:18 NPK fertilizers (vii) NPK 13:05:26 (viii) 20:20:20 NPK fertilizers (ix) 6:12:36 NPK fertilizers (x) Potassium magnesium sulphate (xi) 19:19:19 NPK fertilizers (xii) NPK 12:30:15 (xiii) NPK 12:32:14 (II) The following Liquid fertilizers included in Schedule I part A of the Fertilizers Control Order, namely: – (i) Super phosphoric acid (70% P2O5) (ii) Ammonium poly phosphate (10-34-0) (Liquid) (iii) Zincated phosphate (Suspension)	5% or 2.5%	–	–
131	3102 10	Urea	Nil	–	–
132	3104 30 00	Potassium sulphate, containing not more than 52% by weight of potassium oxide	5%	–	–
133	3105 30 00	Diammonium phosphate, for use as manure or for the production of complex fertilisers	Nil	–	–
134	3208, 3815, 3901, 3920	Goods specified in List 8 appended to TABLE I for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3 and 15
135	3302 10	All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade)	10%	–	–
136	38	Bio-pesticides, based on – (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa	5%	–	–
137	3822 90 90	All goods	10%	–	–
138	3824 99 00, 8505 11 90	The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely: – (i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization); (ii) Neodymium Magnet (before Magnetization): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
139	39	Ethylene vinyl acetate (EVA)	7.5%	–	–
140	39, 48 or any other Chapter	Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high-density polyethylene), imported by bona fide exporters: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	2 and 3
141	39, 48 or any other Chapter	The goods specified in List 9 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of handicraft items, for export : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3 and 16
142	39, 48 or any other Chapter	The goods specified in List 10 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	2 and 3
143	39, 48 or any other Chapter	The goods specified in List 11 appended to TABLE I, when imported by bona fide exporters, for use in the manufacture of leather or synthetic footwear, or other leather products, for export: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	2 and 3
144	39, 72 and 81	The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39 namely: – (i) Special grade stainless steel; (ii) Titanium alloys; (iii) Cobalt-chrome alloys; (iv) All types of polyethylene: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
145	39 or 74	The following goods, if imported for the manufacture of Copper – T contraceptives, namely: – (i) Alatheon (ii) Copper wire Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
146	3902	Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
147	3904	All goods	7.5%	–	–
148	3906 90 90	Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely: – (i) adult diapers; (ii) all goods falling under chapter heading 9619, other than adult diapers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
149	3907	Polyester chips	5%	–	–
150	3907 29 10	Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
151	3908	Nylon chips	5%	–	–
152	3920 (other than 3920 99 99), 3921	All goods other than Poly vinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets	10%	–	–
153	3920 99 99	All goods other than Poly vinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets	15%	–	–
154	4002 70 00	Ethylene – propylene – non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except subheading 8544 11): Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5%	–	3
155	40	New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	17
156	40	New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	18
157	4011 30 00	All goods other than goods covered under S. Nos. 155 and 156	2.5%	–	–
158	4016 95 90, 4016 99 90	All goods, other than- (i) Natural rubber latex made balloons; (ii) Microphone Rubber Case for cellular mobile phones; or (iii) Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for cellular mobile phones. Explanation. – For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503)	10%	–	–
159	4104 11 00, 4104 19 00, 4105 10 00, 4106 21 00, 4106 31 00, 4106 91 00	Wet blue leather (hides and skins)	Nil	–	–
160	47	Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely: – (i) newsprint; (ii) paper and paperboard; (iii) adult diapers; (iv) all goods falling under chapter heading 9619, other than adult diapers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil or 2.5%	–	3
161	4702	Rayon grade wood pulp	2.5%	–	–
162	4707	(i) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; (ii) All goods, imported for use in, or supply to, a unit for manufacture of news print: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
163	48	The following goods used in the printing of newspapers, namely: – (i) newsprint; (ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	20
164	4810	Lightweight coated paper weighing up to 70 g/m2 , imported by actual users for printing of magazines: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
165	4823 90 90	All goods other than kites	10%	–	–
166	49 or 8523	The following goods, namely: – (i) Information Technology software, and (ii) Document of title conveying the right to use Information Technology software. Explanation. – “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine-readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine	Nil	–	–
167	Any Chapter	Commercial catalogues in book form	Nil	–	–
168	4901 10 10, 4901 91 00, 4901 99 00	Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies	5%	–	–
169	4906	All goods	Nil	–	–
170	4907 00 20	Paper Money	Nil	Nil	–
171	5201 00 25	Other: of staple length exceeding 32.0 mm	Nil	–	–
172	5603 11 10, 5603 11 90	Hydrophilic Non-Woven, Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
173	6001 10, 6001 92	Pile fabrics for the manufacture of toys: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	–	3
174	68, 82, 84	Moulds (including chassis for the manufacture of semiconductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
175	68, 72, 85	The following goods, namely: – (i) Graphite Felt or graphite pack for growing silicon ingots; (ii) Thin steel wire used in wire saw for slicing of silicon wafers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
176	6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00, 6802 93 00	All goods, other than marble slabs and goods mentioned at S.No. 177	10%	–	–
177	6802 23 10, 6802 23 90, 6802 29 00, 6802 93 00	Granite slabs	20%	–	–
178	70	Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	5%	–	3
179	Any Chapter	The following goods for the manufacture of Preform of Silica, namely: – (i) Refrigerated Helium Liquid (2804); (ii) Germanium Tetra Chloride (2812); (iii) Silica tetra chloride (2812); (iv) Silica tube (7002); (v) Silica Rods (7002) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	Nil	–	3
180	7007	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	10%	–	–
181	70, 84, 85, 90, Any other Chapter	The goods specified in List 12 appended to TABLE I : Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	–
182	71	Rubies, emeralds and sapphires, unset and imported uncut	0.5%	–	–
183	71	Rough diamonds (industrial or non- industrial)	Nil	–	–
184	7102 21, 7102 31 00	Simply Sawn Diamonds: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	21
185	7102, 7104	Seeds for use in manufacturing of rough lab- grown diamonds: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	–
186	71	Rough coloured gemstones	0.5%	–	–
187	71	Rough semi-precious stones	0.5%	–	–
188	7103	Pre-forms of precious and semi-precious stones	0.5%	–	–
189	71 (except 7104 99 00)	Cut and polished coloured gemstones	5%	–	–
190	71	Diamonds including lab grown diamonds-semiprocessed, half-cut or broken	5%	–	–
191	71	Non-industrial diamonds including labgrown diamonds (other than rough diamonds)	5%	–	–
192	71	Gold dore bar, having gold content not exceeding 95%	5%	–	3 and 22
193	71	Silver dore bar having silver content not exceeding 95%	5%	–	3 and 22
194	71, 98	(i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger (ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls	5%	–	23
195	71, 98	Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger	5%	–	23
196	7108	All goods other than those mentioned at S. No. 192	5%	–	–
197	7106	All goods other than those mentioned at S. No. 193	5%	–	–
198	71	Import of- (a) Gold or Silver or both by banks as per List 13 appended to TABLE I; (b) Gold by banks as per List 14 appended to TABLE I; (c) Gold/Silver/Platinum by entities as per List 15 appended to TABLE I	–	Nil	–
199	7104	Rough synthetic gemstones	0.5%	–	–
200	7104	Rough cubic zirconia	0.5%	–	–

S.No.	HS Code	Description of Goods	Rate of Duty	IGST	Condition No.
201	7112	Spent catalyst or ash containing precious metals Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3 and 24
202	7107 00 00, 7109 00 00, 7110 11 11, 7110 11 19, 7110 11 21, 7110 11 29, 7110 19 10, 7110 19 90, 7110 21 00, 7110 29 00, 7110 41 00, 7110 49 00, 7111 00 00, 7112, 7118	All goods	5%	–	–
203	7113	(i) Gold findings; (ii) Silver findings; (iii) Platinum findings Explanation: For the purposes of this entry, gold, silver or platinum findings mean a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewelry in place.	5%	–	–
204	7202 60 00	Ferro-Nickel	Nil	–	–
205	7204	All goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	–
206	7210 12 10, 7210 12 90	All goods	7.5%	–	–
207	7219 12 00, 7219 13 00, 7219 21 90, 7219 90 90	All goods	7.5%	–	–
208	7225 19 90	Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
209	7225	The following goods, namely: – (i) hot rolled coils; (ii) cold-rolled Magnesium Oxide (MgO) coated and annealed steel; (iii) hot rolled annealed and pickled coils; (iv) cold rolled full hard, for the manufacture of cold rolled grain-oriented steel (CRGO) steel falling under tariff item 7225 11 00 or 7226 11 00 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
210	7225 11 00	All goods	5%	–	–
211	7226 11 00	All goods	5%	–	–
212	7226 99 30	Amorphous alloy ribbon	5%	–	–
213	7229	INVAR	5%	–	–
214	72	All goods other than the following, namely: – (i) goods mentioned against S. Nos. 205, 206, 207, 208, 209, 210, 212 and 213; (ii) seconds and defectives of goods falling under Chapter 72	7.5%	–	–
215	73	All goods other than, – (i) goods mentioned against S.No. 216; (ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone; (iii) goods falling under heading 7318 or 7323	10%	–	–
216	73072900, 73079990, 73089090, 73102990, 73209090, 73259999, 73261990, 73269099	All goods other than SIM socket/other mechanical items (Metal) (7326 90 99) for cellular mobile phone	10%	–	–
217	73181500, 73181600, 73182990	All goods	15%	–	–
218	7325	Metal parts for use in the manufacture of electrical insulators falling under heading 8546 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5%	–	3
219	73	Pipes and tubes for use in manufacture of boilers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5%	–	3
220	7326 90 99	Forged steel rings for manufacture of special bearings for use in wind operated electricity generators Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3 and 25
221	7402 00 10	Blister Copper	Nil	–	–
222	7408	Copper wire or refined copper of which the maximum cross-sectional dimension exceeds 6mm for the manufacture of photovoltaic ribbon or tinned copper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon for manufacture of solar photovoltaic cell or modules Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
223	7802	All goods	Nil	–	–
224	7902	All goods	Nil	–	–
225	8101 99 90	Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	5%	–	–
226	8105 20 30	All goods	Nil	–	–
227	82	Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported out of India for repairs Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	–	26
228	84 or any other Chapter	Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	27
229	25, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69, 73, 74, 82, 84, 85, 87, 89 or 90	Goods specified in column (3) of List 16 appended to TABLE I, when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under: (a) petroleum exploration licenses or mining leases; (b) the New Exploration Licensing Policy; (c) the Marginal Field Policy (MFP); (d) the Coal Bed Methane Policy; (e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	18%	28
230	84 or any other Chapter	The following goods, namely: – (1) Parts and sub-parts for the manufacture or the maintenance of wind operated electricity generator components, namely: (a) Special bearings, (b) Gear box, (c) Yaw Components, (d) Wind turbine Controllers; (2) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators; (3) Balsa Wood, Carbon Fibre for the wind operated electricity generator blades Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	29
231	84 or any other Chapter	Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3 and 25
232	84 or any other Chapter	(a) Parts of catalytic converters, excluding parts made up of Platinum or Palladium falling under 7110, for manufacture of catalytic convertors; (b) The following goods for use in the manufacture of catalytic convertors or its parts, namely: – (i) Raw Substrate (ceramic); (ii) Washcoated Substrate (ceramic); (iii) Raw Substrate (metal); (iv) Washcoated Substrate (metal); (v) Stainless Steel wire cloth stripe (falling under tariff item 7314 14 10); (vi) Wash Coat; (c) Parts of catalytic converters, made up of Platinum or Palladium falling under 7110, for manufacture of catalytic convertors Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5% / 5%	–	3
233	7110	Platinum or Palladium for use in the manufacture of: – (i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub-heading 3815 12 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
234	2825 60 20	Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
235	2846 10 90	Cerium compounds for use in the manufacture of washcoat for catalytic converters Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
236	3824 99 00	Zeolite for use in the manufacture of washcoat for catalytic converters Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
237	84, 85, 90	Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
238	84, 85, 90	Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
239	84, 85, any Chapter	(i) The goods specified in List 17 appended to TABLE I, for the manufacture of goods falling under heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 00 00; (ii) Parts, for manufacture of the goods at (i) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
240	Any Chapter	(i) The goods specified in List 18 appended to TABLE I, for the manufacture of photovoltaic cells falling under tariff item 8541 42 00 or photovoltaic modules falling under tariff item 8541 43 00; (ii) Parts, for manufacture of goods at item (i) above	Nil	–	3
241	84, 85 or 90	The following goods, imported by an accredited press cameraman: – (i) Photographic cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	30
242	84, 85 or 90	The following goods, imported by an accredited journalist: – (i) Personal computers including laptop, personal computers; (ii) typewriters; and (iii) fax machines Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	31
243	84 or any other Chapter	The following goods, namely: – (i) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High-speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour; (ii) Mailroom equipment suitable for use with (i), namely: (a) overhead conveyor gripper; (b) stacker; (c) wrapper; (d) labeller; (e) strapper; (f) inserters; (g) delivery conveyors Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	20
244	84, 85	Braille printer or Braille embosser or Braille display, specially designed for computer systems	Nil	–	–
245	84, 85	Truck refrigeration unit	Nil	–	–
246	84	Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	32
247	8431	Parts and components for manufacture of tunnel boring machines Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
248	8407	All goods other than engines of- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703, or (iii) motor cycles falling under heading 8711	7.5%	–	–
249	8408	All goods other than engines of- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703, or (iii) motor cycles falling under heading 8711	7.5%	–	–
250	8409	All goods other than parts suitable for use solely or principally with the engines, of heading 8407 or 8408, of a kind used in- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
251	8483 10 91	All goods other than Crank shaft for engines falling under heading 8407 of – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
252	8483 10 92	All goods other than Crank shaft for engines falling under heading 8408 of – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
253	8414 40	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
254	841480 (except 84148011)	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
255	8415 90 00	All goods other than indoor or outdoor units of split-system air conditioner	10%	–	–
256	8419	Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
257	84198912, 84198913, 84198914, 84198915, 84198916, 84198917, 84198919	All goods	7.5%	–	–
258	8419	Coffee roasting, brewing or vending machines for use in the manufacture or processing of coffee	7.5%	–	–
259	8421 99 00	All goods other than Reverse Osmosis (RO) membrane element for household type filters	7.5%	–	–
260	8446, 8448	The following goods (other than old and used) for use in the textile industry, namely: – (i) Shuttleless Rapier Looms (above 650 meters per minute); (ii) Shuttleless Rapier Looms (below 650 meters per minute); (iii) Shuttleless Waterjet Looms (above 800 meters per minute); (iv) Shuttleless Airjet Looms (above 1000 meters per minute); (v) Shuttleless Airjet Looms (below 1000 meters per minute); (vi) Parts and components for use in the manufacture of shuttleless looms Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	Nil	–	3
261	8446	The following weaving machines (other than old and used), for use in the textile industry, namely: – (i) Carbon Fabric Weaving Rapier Looms; (ii) Biaxial and multiaxial weaving machines for manufacturing technical textiles; (iii) 3-D and block weaving machines for manufacturing technical textile Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	5%	–	–
262	8447	The following knitting machines (other than old and used), for use in the textile industry, namely: (i) Flat Knitting Machines (11 revolutions per minute or minimum speed of 0.3 Mts per sec); (ii) Warp Knitting Machines (Minimum working width of 60″ and minimum speed of 500 RPM); (iii) Raschel Knitting Machines (Minimum working width of 60″ and minimum speed of 500 RPM); (iv) Knitting machines for spacer fabrics Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	5%	–	–
263	84	The following goods (other than old and used), for use in the textile industry, namely: – (i) Industrial sewing machine (tariff heading 8452); (ii) Laser garment panel cutter (tariff item 8456 11 00); (iii) Whole garment making machine (knitted) (chapter 84); (iv) Ink Jet printing machines (tariff item 8443 39 10) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	5%	–	–
264	84	Machinery (other than old and used) for manufacture of non-wovens textiles, namely: – (i) Complete production lines for the production of following non-wovens, up to rolled goods preparation and packing, namely: (a) Needle punched non-wovens; (b) Chemically bonded non-wovens; (c) Thermally bonded non-wovens; (d) Stitch bond non-wovens; (e) Spun laced (hydro entangled) non-wovens; (f) Melt blown non-wovens; (g) Spun bond melt blown (SMS) non-wovens; (ii) Machinery for finishing of all non-wovens; (iii) Machinery for converting non-wovens into made-ups Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	5%	–	–
265	84 or any other chapter	Parts and components (other than old and used) for use in manufacturing of textile machineries (falling under tariff headings 8444, 8445, 8446, 8447, 8448, 8449, 8451, 8452) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	5%	–	3
266	8448	The following goods, namely: – (i) High Speed Dobby mechanical or electronic (300 rpm and above); (ii) High Speed Jacquard mechanical or electronic (300 rpm and above); (iii) Automatic Yarn Splicers for Automatic Cone Winders; (iv) Spindle Motor for Automatic Cone Winders; (v) Grooved Winding Drums for Automatic Cone Winders; (vi) Compact Spinning attachment; (vii) Air Jet weft insertion mechanism fitted with relay nozzles and electronic controls; (viii) Water Jet weft insertion system fitted with water supply mechanism and electronic control; (ix) Profile Reed for Air Jet or Water Jet looms; (x) Rapier tape, Rapier head or Rapier drive wheel; (xi) Weft Feeders with or without electronic controlling mechanism; (xii) Accumulators with or without electronic controlling mechanism; (xiii) Weft selectors with programmer; (xiv) Electronic weft stop motion; (xv) CAM for CAM Beat-up rapier loom; (xvi) Electronic take up motion fitted with servo motor control; (xvii) Electronic let off motion fitted with servo motor control	Nil	–	–
267	8483 40 00	Ball screws for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
268	8466 93 90	Linear Motion Guides for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
269	8537 10	CNC Systems for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
270	7325 109 10 00, 8477 90 00, 8483 40 00	The following goods for use in the manufacture of plastic processing machineries (tariff items 8477 10 00, 8477 20 00, 8477 30 00): (i) S. G. Ingot Castings; (ii) Linear Motion Guides; (iii) Ball Screws Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5% / 5%	–	3
271	8472 90, 8473 40	The following goods, namely: – (i) Cash dispenser or automatic bank note dispenser; (ii) Parts and components of the goods mentioned at (i) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
272	84 or 85	Parts and components for use in the manufacture of the following goods- (i) Micro ATMs as per standards version 1.5.1; (ii) Fingerprint reader/scanner other than Fingerprint reader/scanner for use in manufacturing of cellular mobile phones; (iii) Iris scanner; (iv) Miniaturized POS card reader for mPOS (other than Mobile phone or Tablet Computer) Provided that nothing contained in this S.No. shall have effect after 31st March, 2026	Nil	–	3
273	Any Chapter	All parts for use in the manufacture of LED lights or fixtures including LED Lamps Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	–	3
274	Any Chapter	All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	–	3
275	85 or any other Chapter	Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	Nil	33
276	85 or any other Chapter	Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	Nil	34
277	85 or any Other Chapter	Goods imported for being tested in specified test centers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	Nil	35
278	8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	10%	–	–
279	8511	All goods other than of a kind used in conjunction with engines of: – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
280	8518	The following goods for use in the manufacturing of Microphones falling under tariff item 8518 10 00, namely: – (i) Microphone Cartridge; (ii) Microphone Holder; (iii) Microphone Grill; (iv) Microphone Body Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
281	8537	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
282	8544 (except 85443000 and 854470)	All goods (other than USB Cable for cellular mobile phone)	10%	–	–
283	9032 89	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–	–
284	8507 90	Battery separators	5%	–	–
285	8529 90 90	Parts of Radio Trunking terminals	5%	–	–
286	8521 90 90	All goods other than Digital video Recorder (DVR/Network Video Recorder (NVR)	10%	–	–
287	8523	CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers	Nil	–	–
288	8525 89 00	Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones	Nil	–	–
289	8525 81 to 8525 89	All goods other than CCTV Camera/IP camera	10%	–	–
290	8523	Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad	Nil	–	–
291	85 or any other Chapter	Parts and Components of Digital Still Image Video Cameras Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
292	85 or any other Chapter	(i) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely: – (a) populated printed circuit boards; (b) charger or power adapter; (ii) Sub-parts for use in manufacture of items mentioned at (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
293	85 or any other Chapter	(i) Parts, components and accessories for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00, other than the following items, namely: – (a) populated printed circuit boards; (b) charger or power adapter; (ii) Sub-parts for use in manufacture of items covered in (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
294	85 or any other Chapter	(i) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 8525 81 to 8525 89 other than the following items, namely: (a) populated printed circuit boards; (b) charger or power adapter; (ii) Sub-parts for use in manufacture of items mentioned at (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	3
295	85 or any other Chapter	(i) Parts, components and accessories except Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack; (ii) Sub-parts for use in manufacture of items mentioned at (i) above Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
296	Any Chapter	Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly (PCBA) (falling under tariff item 85079090) of Lithium-ion battery and battery pack Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	–	3
297	8524	Open cell (15.6” and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	3
298	8524	Open cell (with or without touch) for use in the manufacture of Interactive Flat Panel Display (IFPD) Module	5%	–	3
299	8529	The following goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524, namely: – (i) Chip on Film; (ii) Printed Circuit Board Assembly (PCBA); (iii) Cell (glass board/substrate) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027	Nil	–	3
300	8528 59 00	All goods other than Interactive Flat Panel Display (IFPD)	10%	–	–

Customs Duty Rates for Specified Goods

S.No.	HS Code	Description of Goods	Rate of Duty	Condition No.
301	8529	The following goods for use in the manufacture of Interactive Flat Panel Display (IFPD) Module, namely: (i) Touch Glass sheet (ii) Touch Sensor PCB	5%	3
302	8529	The following goods for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524, namely: (i) Plate diffuser; (ii) Film diffuser; (iii) Reflector sheet; (iv) Film, top; (v) Film, middle; (vi) Film bottom; (vii) BAR, LED; (viii) Bezzal; (ix) Back cover sheet; (x) Back Light Unit Module Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	3
303	8529 10 99, 8529 90 90	Parts suitable for use solely or principally with the apparatus of headings 8525, 8526 or 8527 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	10%	–
304	8529 10 99, 8529 90 90	Parts suitable for use solely or principally with the apparatus of headings 8528, namely: (i) other cathode ray tube monitors (8528 49 00); (ii) other monitors (8528 59 00); (iii) other projectors (8528 69 00); (iv) reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus, (a) not designed to incorporate a video display or screen (8528 71 00); and (b) other Monochrome (8528 73)	10%	–
305	8536 41 00, 8536 49 00	All goods other than those suitable for use in: (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	10%	–
306	8540 71 00	Magnetron of up to 1.5 KW used for the manufacture of domestic microwave Ovens Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3
307	8549 (except 8549 99 00)	Battery scrap and battery waste, other than waste and scrap of Lithium-Ion battery falling under tariff items 8549 13 00, 8549 14 00 or 8549 19 00	5%	–
308	8549 13 00, 8549 14 00, 8549 19 00	Waste and scrap of Lithium-Ion battery	Nil	–
309	Any Chapter	Raw materials or parts for use in manufacture of e-Readers Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	3
310	86	Loco simulators	5%	–
311	86 or any Chapter	Train protection and warning system	7.5%	–
312	8609 00 00	Refrigerated containers	5%	–
313	8604 00 00	Track machines and parts	7.5%	–
314	Any Chapter	Parts, sub-parts, inputs or raw material for use in manufacture of Lithium-ion cells falling under tariff item 8507 60 00 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3
315	8702, 8704	Motor vehicles (excluding electrically operated vehicles), if imported, (i) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with, (a) engine, gearbox and transmission mechanism not in a pre-assembled condition: 15%; (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly: 20%; (ii) other than (i) above: 20%	15% / 20%	–
316	8702, 8704	Electrically operated vehicles, if imported, (i) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with (a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis: 15%; (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis: 20%; (ii) in a form other than (i) above: 20%	15% / 20%	–
317	8703	Motor cars and other motor vehicles (excluding electrically operated vehicles) principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, if imported, (i) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with, (a) engine, gearbox and transmission mechanism not in a pre-assembled condition: 15%; (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly: 35%; (ii) in any other form, (a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both: 70%; (b) other than (a) above: 70%	15% / 35% / 70%	–
318	8703	Electrically operated vehicles, if imported, (i) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with (a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis: 15%; (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis: 35%; (ii) in a form other than (i) above, (a) with a CIF value more than US $40,000: 70%; (b) other than (a) above: 70%; (c) with a minimum CIF value of US $35,000 imported in terms of provisions of the ‘Scheme to promote manufacturing of electric passenger cars in India’ notified vide S.O. No. 1363 (E) dated 15th March, 2024, by the Ministry of Heavy Industries: 15% Provided that nothing contained in item (ii)(c) in this S.No. shall have effect after the 31st March, 2031	15% / 35% / 70%	36
319	8507 60 00	Lithium-ion cell use in manufacture of battery or battery pack, other than those mentioned against S.No. 320 and 321 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	3
320	8507 60 00	Lithium-ion cell for use in the manufacture of battery or battery pack of cellular mobile phone Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	3
321	8507 60 00	Lithium-ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle or hybrid motor vehicle Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	3
322	8507	Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle	15%	3
323	8504 40 30	Battery charger for use in manufacture of electrically operated vehicle or hybrid vehicle	15%	3
324	8507 60 00	Lithium-ion battery or battery pack of cellular mobile phones	15%	–
325	8507 60 00	All goods other than the following, namely: (i) goods mentioned against S. Nos. 322 and 324; (ii) Power Bank	10%	–
326	8704	Refrigerated motor vehicles	Nil	–
327	8708	All goods other than parts and accessories of the motor vehicles of heading 8702 to 8704	10%	–
328	8711	(A) Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation and with engine capacity not exceeding 1600 cc, (1) as a completely knocked down kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with (a) engine, gearbox and transmission mechanism not in a pre-assembled condition: 10%; (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly: 20%; (2) in a form other than (A)(1) above: 40%; (B) Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation and with engine capacity of 1600 cc and above, (1) as a completely knocked down kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with (a) engine, gearbox and transmission mechanism not in a pre-assembled condition: 10%; (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly: 20%; (2) in a form other than (B)(1) above: 30%	10% / 20% / 30% / 40%	–
329	8711	Electrically operated vehicles, if imported, (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with (a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis: 15%; (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis: 25%; (2) in a form other than (1) above: 50%	15% / 25% / 50%	–
330	8714 91 00, 8714 92, 8714 93, 8714 94 00, 8714 95, 8714 96 00, 8714 99	All goods other than Bicycle parts and components	15%	–
331	39, 40, 58, 70, 72, 73, 83, 84, 85, 87, 90	Vehicles, automobile parts/components, sub-systems and tyres specified in List 19 appended to Table I, when imported by testing agencies specified in List 20 appended to Table I, for the purpose of testing and/or certification Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	37
332	88	Gliders, or simulators of aeroplanes or simulators of helicopters	Nil	–
333	88 or any other Chapter	Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3 and 38
334	88 or any other Chapter	Raw materials (i) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (ii) for manufacture of parts of aircraft at (i) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3
335	Any Chapter	Components or parts including engines, of aircraft of heading 8802: (i) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (ii) for manufacture of parts of aircraft at (i), imported by Public Sector Units under the Ministry of Defence Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3 and 39
336	88 or any other Chapter	Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of (i) aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (ii) Components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	40
337	8802 (except 8802 60 00)	All goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	41
338	8807	Components or parts, including engines, of aircraft of heading 8802 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	42
339	88 or any other Chapter	(a) Satellites and payloads; (b) Ground equipments brought for testing of (a); (c) Ground installations for satellite including its spares and consumables Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	43
340	88 or any other Chapter	Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil / 5%	44
341	8802 (except 8802 60 00)	All goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	45
342	8802 (except 8802 60 00)	All goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	46
343	8802 (except 8802 60 00)	All goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	2.5%	47
344	8802 20 00, 8802 30 00, 8802 40 00	All goods other than those covered under S. Nos. 337, 341, 342 and 343	2.5%	–
345	Any Chapter	Parts (other than rubber tubes), of aircraft of heading 8802 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	17
346	Any Chapter	Components or parts which are prescribed in any of the following manuals: (i) Aircraft Maintenance Manual (AMM); (ii) Component Maintenance Manual (CMM); (iii) Illustrated Parts Catalogue (IPCL); (iv) Structural Repair Manual (SRM); or (v) Standard Procedure Manual (SPM) of the OEMs, when imported into India for servicing, repair, maintenance or overhauling, subject to fulfilling respective conditions, the condition number of which is mentioned in the corresponding entry in column (6) against the S.No. 336, 338 or 345	5%	–
347	Any Chapter	Parts (other than rubber tyres and tubes), of aircraft of heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder)	2.5%	–
348	Any Chapter	Parts (other than rubber tubes), of aircraft of heading 8802 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	18
349	88 or any other chapter	Aircrafts, aircraft engines and other aircraft parts imported into India under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017	Nil	48
350	89	Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	49
351	89 or any other chapter	Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	3
352	89 or any Chapter	Spare parts and consumables for repairs of ocean-going vessels registered in India Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	50
353	8901	All goods (excluding vessels and other floating structures as are imported for breaking up) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–
354	8901	Foreign Going Vessel converted for a coastal run: Provided that such vessel re-converts to a foreign going vessel within six months from the date of such conversion	Nil	–
355	8902, 8904 00 00, 8905 90	All goods (excluding vessels and other floating structures as are imported for breaking up) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	51
356	8906	All goods (excluding vessels and other floating structures as are imported for breaking up) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–
357	8908 00 00	All Goods Provided that nothing contained in this S.No. shall have effect after the 31st March, 2035	Nil	–
358	89	Rigs and ancillary items imported for oil or gas exploration and production under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017	Nil	48
359	Any Chapter	All goods, vessels, ships [other than motor vehicles] imported under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017	Nil	48
360	89	Ships/ Vessels for providing cable laying or repairing services in Indian Customs waters	Nil	52
361	Any Chapter	(i) Raw materials, components, consumables or parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; (ii) spare parts used in relation to the manufacture of goods falling under tariff item 8906 10 00; (iii) technical documentation in printed or digital form required in the manufacture of goods falling under tariff item 8906 10 00 Provided that nothing contained in this S.No. shall have effect after the 31st March, 2035	Nil	3
362	Any Chapter	Parts, for repairs of dredgers	Nil	–
363	90	Coronary stents and coronary stent systems for use with cardiac catheters	Nil	–
364	90	Endovascular stents	Nil	–
365	9019 10 20, 9022 90 10, 9022 90 30	Goods required for medical, surgical, dental or veterinary use	5%	–
366	9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30)	All goods, other than the following, (i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90); (ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); (e) High Frequency X-Ray Generator (>25KHz) (9022 14 10); (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90); (h) Flat Panel Detector, including Scintillators (9022 90 90); (i) X-ray Tube (9022 30 00)	7.5%	–
367	9022 14 10	High Frequency X-Ray Generator (>25KHz, >=500mA) for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90)	10%	3
368	9022 90 90	The following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely: (i) Vertical Bucky; (ii) X-Ray Tube Suspension; (iii) X-Ray Grid	10%	3
369	9022 29 00, 9022 90 90	Multi Leaf Collimator/ Iris for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90)	10%	3
370	9022 30 00	X-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5%	3
371	9022 30 00	X-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) Provided that nothing contained in this S.No. shall have effect before the 1st April, 2026	10%	3
372	9022 90 90	Flat Panel Detector, including Scintillators, for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	7.5%	3
373	9022 90 90	Flat Panel Detector, including Scintillators, for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) Provided that nothing contained in this S.No. shall have effect before the 1st April, 2026	10%	3
374	90 or any other Chapter	Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely: (i) Static User Interface (9018 90 99); (ii) X-Ray Diagnostic Table (9022 90 40); (iii) Vertical Bucky (9022 90 90); (iv) X-Ray Tube Suspension (9022 90 90); (v) High Frequency X-Ray Generator (>25KHz) (9022 14 10); (vi) X-Ray Grid (9022 90 90); (vii) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90); (viii) Medical Grade Monitor (8528 59 00); (ix) Flat Panel Detector, including Scintillators (9022 90 90); (x) X-ray Tube (9022 30 00)	2.5%	3
375	Any Chapter	Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3
376	Any Chapter	The following goods, namely: (i) Ostomy products (Appliances) for managing Colostomy, Ileostomy, Ureterostomy, Ileal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets; (ii) Accessories of the medical equipment at (i); (iii) Parts required for the manufacture of the medical equipment at (i) Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	3
377	90 or any other Chapter	Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	53
378	90 or any Chapter	Artificial Heart (left ventricular assist device)	Nil	–
379	90 or any Chapter	Patent ductus arteriosus / Atrial septal defect occlusion device	5%	–
380	90 or any other Chapter	(i) The following goods for physically disabled persons, namely: (a) Crutches; (b) Wheel chairs; (c) Walking frames; (d) Tricycles; (e) Braillers; (f) Artificial limbs; (ii) Parts of goods at (i)	Nil	–
381	90 or any other Chapter	Parts for the manufacture of hearing aids including deaf aids	Nil	–
382	90 or any other Chapter	Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	54
383	90 or any other Chapter	Blood Glucose Monitoring System (Glucometer) and test strips	5%	–
384	90 or any other Chapter	Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	5%	55
385	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 21	Nil	–
386	Any Chapter	Raw materials, parts or accessories for the manufacture of Cochlear Implants Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3
387	9022	X-Ray Baggage Inspection Systems and parts thereof Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	56
388	90 or any other Chapter	Portable X-ray machine / system Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	57
389	9028 30	All goods other than Smart Meter	10%	–
390	9031 80 00	All goods other than those suitable for use in (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711	7.5%	–
391	91 or 9804 90 00	Braille watches and braille one-day alarm clocks	Nil	–
392	91	Parts and cases of braille watches, for the manufacture of Braille watches Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	3
393	93	Air rifles or air pistols of 0.177 calibre	Nil	–
394	93	Air pellets of air rifles or air pistols, of 0.177 calibre	Nil	–
395	9405 50 00	Solar lanterns or solar lamps	15%	–
396	9503 00 91	Parts of electronic toys for manufacture of electronic toys Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	20%	3
397	9504	Parts of video games for the manufacture of video games Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	3
398	9608	Parts of writing instruments	5%	–
399	Any Chapter	Postage stamps, unused	Nil	–

S.No.	Heading	Description of Goods	Rate of Duty	Integrated Tax	Condition No.
400	9802 00 00	All goods (excluding undenatured ethyl alcohol of any alcoholic strength) for use in: (i) laboratory; or (ii) Research and Development purposes	10%	–	58
401	9804	The following goods, imported for personal use, namely: (i) the lifesaving drugs or medicines (including diagnostic test kits) specified in List 3; (ii) other lifesaving drugs or medicines; (iii) lifesaving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely: (a) Zolgensma (Onasemnogene Abeparvovec), (b) Viltepso (Viltolarsen), (c) any other medicine for treatment of the said diseases; (iv) Medicine Dinutuximab (Quarziba), used in the treatment of Cancer. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	59
402	9804	Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	60
403	9804	Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases specified in List 22. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	61
404	9804	All Goods intended for personal use, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803.	10%	–	–
405	9804	Bonafide gifts imported by post or air up to CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992).	Nil	Nil	–
406	Any Chapter	Used bonafide personal and household effects belonging to a deceased person. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	Nil	86
407	Any Chapter	Goods imported through postal parcels, packets and letters, the CIF value of which is not more than one thousand rupees per consignment.	Nil	Nil	–
408	Any Chapter	The following goods, namely: (i) Nylon gut, (ii) PU or nylon grip sheets for hockey sticks, (iii) Butyl bladders for inflatable balls, (iv) Willow clefts, willow, ashwood or beechwood, (v) Cork bottoms, (vi) PVC/Synthetic Rubber bladder for inflatable balls, (vii) Manau cane, (viii) Table tennis rubber, (ix) Table tennis bat handles, (x) Table tennis blade, (xi) TPU/PU leather cloth or TPU/PU laminated with cotton, for inflatable balls, (xii) Extra tec (cricket bat facing tape), (xiii) Resin hardener TTP-33S and release paper for composite hockey sticks, (xiv) Table tennis glue, (xv) Evazote foam for protective equipment e.g. leg guards, thigh guards, (xvi) plywood for carrom board, (xvii) PVC leather cloth for inflatable balls or sports gloves, (xviii) Latex foam for shin guard or goal keeper gloves or other sports gloves, (xix) PEVA/EVA foil for shin guard or sports gloves, (xx) Stitching thread for inflatable balls or sports glove, (xxi) Printing ink for inflatable balls or sports gloves, (xxii) Pine wood, (xxiii) Foam/EVA foam. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	62
409	Any Chapter	Samples which are exempt from import duties under and in accordance with the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material, drawn up at Geneva and dated the 7th day of November, 1952.	Nil	Nil	–
410	Any Chapter	Price lists are supplied free of charge and are exempt from import duties under and in accordance with the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material, drawn up at Geneva and dated the 7th day of November, 1952.	Nil	Nil	–
411	Any Chapter	Commercial samples	Nil	Nil	63
412	Any Chapter	Prototypes of engineering goods imported as samples for executing or for use in connection with securing export orders	Nil	Nil	64
413	Any Chapter	Bona fide commercial samples and prototypes	Nil	Nil	65
414	Any Chapter	Containers which are of durable nature. Explanation: A device such as tag, tracking device or data logger already affixed on the container at the time of import shall also be eligible for exemption from the duty of customs and the integrated tax as is available to the said container under this notification	Nil	Nil	87
415	Any Chapter	All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, and auxiliary equipment (including those required for testing and quality control) and components, required for initial setting up of a project for generation of power or generation of compressed bio-gas (Bio-CNG) using nonconventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	66
416	Any Chapter	Following goods when imported into India by a designated airline specified in column (3) of the List 23 appended to Table I and registered or incorporated in a country specified in column (2) of the said List: (i) Printed ticket stocks, (ii) Airway bills, (iii) Any printed material which bears the insignia of the importing airline printed thereon including baggage tags, (iv) Publicity material for distribution free of charge	Nil	Nil	–
417	Any Chapter	Equipment, instruments, raw materials, components, pilot plant and computer software when imported for any Research and Development Project. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	67
418	Any Chapter	Following goods when imported into India by any institution (including a registered Co-operative Society) for the blind and the deaf: (i) All tangible appliances for the blind; (ii) Hearing aids and other audio-visual aids for the education of the deaf; (iii) Vocational aids for the blind and the deaf; (iv) Articles including instruments, apparatus, appliances, machinery and spares or component parts or accessories thereof required for the purpose of giving training or imparting instructions to the blind and the deaf; (v) Phonographs and cassette players for playing talking books, magnetic tapes and cassettes for the production of talking books, electronic reading machines, television enlargers and optical aids. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	68
419	Any Chapter	Video cassettes and video tapes recorded with educational materials, when imported by the University Grants Commission. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	69
420	Any Chapter	Video cassettes and video tapes, recorded with University or higher or advanced technical educational programme and imported by a University or a research institution. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	70
421	Any Chapter	The following goods: (i) equipments carried on board vessels engaged in research on high seas; and (ii) polymetallic nodules collected by such vessels on high sea. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	71
422	Any Chapter	Specimen, models, wall pictures and Diagrams for instructional purposes	Nil	–	–
423	Any Chapter	Works of art created abroad by Indian artists and sculptors, whether imported on the return of such artists or sculptors to India or imported by such artists or sculptors subsequent to their return to India. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	–
424	Any Chapter	Books, being antiques of an age exceeding one hundred years. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	72
425	Any Chapter	The following goods: (i) Sports goods, sports equipments, sports requisites, including synthetic playing surfaces, fitness equipments, sports medicine, sports apparel; (ii) Spares, accessories and consumables relating to goods covered by (i) above. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	73
426	Any Chapter	Sports Goods mentioned in List 24. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	74
427	Any Chapter	Sports Goods mentioned in List 29	–	Nil	74
428	Any Chapter	The goods specified in List 25 imported into India by the Indian Mountaineering Foundation, New Delhi. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	75
429	Any Chapter	Clay Birds. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	–
430	Any Chapter	The goods specified in List 26 imported by (i) a State Rifle Association; or (ii) the District Rifle Association which is controlled by, or affiliated to, the State Rifle Association. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	76
431	Any Chapter	Air Rifles/Pistols – 0.177 calibres. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	77
432	Any Chapter	Anti-doping and dope testing related equipments specified in List 27 imported into India by National Anti-doping Agency or National Dope Testing Laboratory in the Ministry of Youth Affairs and Sports. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	–	78
433	Any Chapter	Firearms and ammunition. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	50%	–	79
434	Any Chapter	Challenge cups and trophies. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	Nil	80
435	Any Chapter	Medals and trophies. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	Nil	81
436	Any Chapter	Prizes won by any member of an Indian team. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	Nil	82
437	Any Chapter	Trophy when imported into India by the National Sports Federation recognized by the Central Government or any Sports Body registered under any law for the time being in force, for being awarded to the winning team in the international tournament including bilateral tournament and World Cup event to be held in India. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028	Nil	Nil	83
438	Any Chapter	Articles and component parts thereof, when imported respectively for the replacement of defective articles or of component parts thereof. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	84
439	Any Chapter	Foodstuffs and provisions (excluding fruit products, alcohol and tobacco), when imported into India by a person residing in India, not being a citizen of India. Provided that: (i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year shall not exceed Rs. 1,00,000; and (ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country. Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	–
440	Any Chapter	All items of machinery, including, instruments, apparatus and appliances, transmission equipment and auxiliary equipment (including those required for testing and quality control) and components, required for: (i) initial setting up of fuel cell based system for generation of power or for demonstration purposes; or (ii) balance of systems operating on bio-gas or bio-methane or by-product hydrogen. Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	5%	–	85

Explanation and Annexure to Table I

Explanation

(I) For the purposes of this Table I, the rate specified in column (4) or column (5) of the said Table is ad valorem rate, unless otherwise specified;

(II) For the removal of doubts, –

(a) “-” appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962, for the time being in force.
(b) “-” appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 read with any other notifications issued under the said Act, for the time being in force.

(III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 162 and 361, the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 shall complete pending action, if any, in respect of imports made earlier therein.

Annexure to Table I

Condition No.	Condition
1	If, at the time of import, – (a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and (b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, – i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended.
2	If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.
3	If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
4	If the importer gives a declaration that such material is for the purposes of sowing or planting only.
5	If, – (i) the goods are imported by an exporter of sea-food products for use in processing sea-food products for export and the said exporter is registered with the Marine Products Export Development Authority; (ii) the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and (iii) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (ii) above, and also the value and quantity of goods already imported under this notification during the current financial year: Provided that the validity of the said certificate, issued for the financial year 2019-20, up to the period of 31st March, 2020, shall be extended up to 20th September, 2020 for import of unutilized value and quantity of goods specified in the said certificate.
6	If the importer at the time of importation, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fisheries, Government of India, recommending the grant of this exemption and that the goods are required for the specified purpose.
7	If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition.
8	If, – (i) the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only; (ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port); (iii) such ships or vessels carry containerized cargo namely, export-import cargo or empty containers or domestic cargo, between such ports; (iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage; (v) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962) with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be; (vi) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vii) the Master of the vessel or his authorised agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.
9	The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and Goods and Services Tax, as well as fuel-transportation related Goods and Service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.
10	If the goods are imported by, – (i) a Centre of Excellence listed in List 28; or (ii) any person or institution on recommendation of any Centre of Excellence listed in List 28, certifying that the person (by name) for whom the Drugs, Medicines or Food for Special Medical Purposes (FSMP) are being imported, is suffering from a rare disease (to be specified by name) and requires these Drugs, Medicines or Food for Special Medical Purposes (FSMP) for the treatment of said rare disease.
11	If, – (i) the drugs and medicines are supplied free of cost to the patients under the Patient Assistance Programme of the specified pharmaceutical company; (ii) the said pharmaceutical company furnishes an undertaking to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, having jurisdiction, to the effect that – (A) it shall maintain the following records: – (a) name, age, gender, residence and contact details of the patient; (b) copies of valid identity proof and residence proof of the patient and the caregiver, if any, as the case may be; (c) the disease diagnosed and the prescribed dosage of drugs and medicines; (d) the drugs and medicines imported or received and consumed under the said programme; (B) the goods shall be used for the specified purpose only; (iii) The said pharmaceutical company also furnishes an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, to pay, in the event of failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained in this notification, along with the applicable interest thereon.
12	If the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards.
13	If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.
14	If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis.
15	If the importer at the time of import, furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose.
16	If the items manufactured using the imported goods are exported by the importer within twelve months of the date of import of the said imported goods: Provided that the said period of twelve months may be further extended by the jurisdictional Commissioner for a period not exceeding three months.
17	If, – (i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No. 45. Explanation. – The expressions “scheduled air transport service” and “scheduled air cargo service” shall have the meanings respectively assigned to them in Condition No. 45.
18	If, – (i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or (ii) imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services; (iii) imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes; (iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:- (a) the imported goods shall be used for the specified purpose only; and (b) he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification. Explanation. – The expressions, “Aero Club of India”, “operator”, “non-scheduled (passenger) services” and “non-scheduled (charter) services” shall have the meanings respectively assigned to them in Condition No. 46 or 47.
19	If, – (a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and (b) the newsprint manufactured in terms of (a) above is supplied to a newspaper. Explanation. – For the purpose of this condition, “newspaper” means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).
20	If the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI).
21	If the importer at the time of importation, produces before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the following documents: (i) a certificate issued under Kimberley Process Certification Scheme (KPCS); (ii) an undertaking from the importer stating that the imported goods are diamonds, not further worked than simply sawn; and (iii) a certificate from the exporter, and the Gem and Jewellery Export Promotion Council (GJEPC) stating that the imported goods are diamonds, not further worked than simply sawn.
22	If, – (a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.
23	If, – 1) (a) the duty is paid in convertible foreign currency; (b) the quantity of import does not exceed one kilogram of gold and ten kilograms of silver per eligible passenger; and 2) the gold or silver is, – (a) carried by the eligible passenger at the time of his arrival in India, or (b) the total quantity of gold under items (i) and (ii) of S. No. 194 does not exceed one kilogram and the quantity of silver under S. No. 195 does not exceed ten kilograms per eligible passenger; and (c) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the condition (1): Provided that such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs. Explanation. – For the purposes of this notification, “eligible passenger” means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits.
24	If the importer at the time and place of clearance: – (i) gives an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, regarding percentage of precious metals contained in spent catalyst or Ash containing precious metal being imported and to the effect that the said goods are imported for recovery of precious metals; (ii) produces a certificate from the Ministry of Environment, Forest and Climate Change before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, permitting import of spent catalyst or Ash containing precious metal for recovery or recycling purposes.
25	If the importer at the time of importation, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose.
26	If, – (1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and (2) no drawback of duty has been paid on the occasion of their export. Explanation. – On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to- (i) the aggregate of- (a) labour charges for such repair; (b) cost of materials used in such repair; (c) any other charges paid by the importer for repair of such dies; and (ii) the insurance and freight charges, both ways.
27	If, – (a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and (b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.
28	If, – (a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with; (b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the sub-contractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with; (c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),- (i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred; (ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods; (iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification; (d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, or directly either to armed forces of the Union under the Ministry of Defence or Government Department by paying a duty at the rate of 7.5% of the transaction value of such goods. Explanation. – For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.
29	If the importer at the time of importation,- (a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and in the case of the goods specified at (1) to (3), the said officer certifies that the goods are required for the specified purposes; and (b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,- (i) in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation; (ii) in the case of other goods specified at (1) to (3), he shall use them for the specified purpose; and (iii) in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.
30	(i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017- Customs, dated the 30th June, 2017; (ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.
31	(i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017- Customs, dated the 30th June, 2017; (ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.
32	If, – 1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and 2) no drawback of duty has been paid on the occasion of their export. Explanation. – On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to- (i) the cost of such exchange, that is to say, the aggregate of- (a) labour charges; (b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and (c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and (ii) the insurance and freight charges, both ways.
33	If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption.
34	If, – (a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time of their first importation into India; (b) no drawback of duty was paid on their exportation from India; (c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of availing of this concession; (d) the goods are re-imported into India within six months or such period not exceeding one year from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and (e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India.
35	If, – (1) the goods are imported for being tested in – (a) Defence Research and Development Organisation (DRDO) laboratories; (b) Indian Institutes of Technology; (c) Council for Scientific and Industrial Research (CSIR) laboratories; (d) Central Power Research Institute, Bangalore; or (e) Any other test centre approved by any Ministry in the Government of India for this purpose; and (2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing.
36	If the importer, at the time of import, furnishes a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Heavy Industries (MHI) to the effect that,- (i) the importer holds a valid Approval Letter issued by the Ministry of Heavy Industries under the ‘Scheme to promote manufacturing of electric passenger cars in India’ notified vide S.O. No. 1363 (E) dated 15th March, 2024, by the Ministry of Heavy Industries; (ii) the importer satisfies the conditions of the aforesaid scheme and the quantity of the vehicles being imported is within the limits prescribed in Para.1.3.5 and para.1.3.6 of the aforesaid scheme; and (iii) the importer is eligible for grant of this exemption in respect of the goods being imported.
37	If, – (a) at the time of import, the importer produces to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, a certificate from an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Heavy Industries certifying that the imported goods (having regard to their description, quantity and technical specification) are intended for use by testing agencies specified in List 20 for testing and/or certification purposes only; (b) at the time of import, the importer executes a bond before the Principal Commissioner or Commissioner of Customs of the port of import binding himself to pay the differential duty along with interest in case of diversion from the purpose as mentioned in condition (a) above; (c) importer carries out testing and/or certification within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of Customs of the port of import upon the written request of the importer citing reasons for seeking such extension; (d) the importer re-exports the goods, wherever applicable, after testing and/or certification, within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of the port of import upon written request of the importer citing reasons for seeking such extension; (e) the goods are destroyed in the course of testing and thus not re-exported after testing and/or certification, the importer produces a certificate to the Principal Commissioner or Commissioner of the port of import of such goods that scrapping or re-cycling of vehicle parts or vehicles or E-waste have been carried out,- (i) in case of scrapping of engine /vehicle, by agencies authorised for the purpose by the State Government or Union Territory or the Central Governments; (ii) in case of E-waste, by the Central Pollution Control Board approved vendors; (iii) in case of other goods, by the head of the concerned notified testing agency that the goods have been scrapped; (f) the importer maintains a proper account of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods.
38	If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft. Explanation. – Parts of aero planes, gliders, helicopters or simulators of aircraft shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts.
39	If an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence – (i) certifies the quantity, description and technical specifications of the imported goods; (ii) certifies that the said goods are intended for manufacture of aircraft falling under heading 8802 or for manufacture of components or parts, including engines, of such aircrafts; and (iii) recommends the grant of exemption to the imported goods.
40	If, – (A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of- (a) aircraft registered in India; or (b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or (c) aircraft components or parts, including engines of aircrafts; (B) the importer submits documents duly certified by the Director General of Civil Aviation approved Quality Managers of aircraft maintenance organisations indicating such parts, testing equipment, tools and tool-kits; (C) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner; (D) the importer, by the execution of bond, in such form and for such sum as may be specified by the said Commissioner, binds himself to pay on demand an amount equal to the duty leviable,- (i) on parts, tools and tool kits as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose; (ii) on the testing equipment, as are not proved to the satisfaction of the said Commissioner to have been installed or otherwise used for the aforesaid purposes, within a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow.

S.No.	Condition
41	(a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and (b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period.
42	If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling.
43	If the importer, at the time of import,- (i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and payloads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967; (ii) gives an undertaking to the effect that the ground equipment, covered under item (b) of column (3) of S.No.339 of the Table I, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.
44	If the importer, at the time of import, produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods specified in column (3) of S.No.340 of the Table I, are required for launch vehicles, and satellites and payloads.
45	If,- (i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil Aviation, not exceeding sixty days, from the date of entry. Explanation. – For the purposes of this entry, (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operation; (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.
46	If,- (a) the aircraft is imported by,- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and (b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and (c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- (i) the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; (ii) the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation. (d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :- (i) the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and (ii) the said aircraft shall not be sold or transferred to any other entity.
47	If,- (i) the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and (ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- (a) the said aircraft shall be used only for providing non-scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and (b) he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification. Explanation.– (1) for the purposes of this entry,- (a) ‘operator’ means a person, organization, or enterprise engaged in or offering to engage in aircraft operation; (b) ‘non-scheduled (passenger) services’ means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937. (c) ‘non-scheduled (charter) services’ mean services provided by a ‘non-scheduled (charter) air transport operator’, for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937: (2) For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty.
48	The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself,- (i) to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017; (ii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation; (iii) to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India; (iv) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions: Provided that goods may, instead of being re-exported out of India in terms of condition at (iii) above, be given on lease under a transaction covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Service Tax Act 2017, by lessor to another lessee in India, in which case,- (a) the original lessee shall give an intimation to the Commissioner of Customs and get his bond discharged; (b) the new lessee shall, by execution of bond, in such form and for such sum, as may be specified by the Commissioner of Customs, bind himself to comply with the conditions herein, as if he were the importer of the goods. Provided further that in case of goods supplied by an SEZ unit to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017, where SEZ unit is liable to pay integrated tax on such transaction under the Integrated Goods and Services Tax Act, 2017, the lessee shall bind himself only with conditions (ii), (iii) and (iv) above. Explanation. – In case of goods supplied by an SEZ unit (lessor) to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017,- (a) the “Commissioner of Customs” or the “Commissioner of Customs of the port of importation”, wherever they appear, shall mean “the Specified Officer” as defined in Special Economic Zone Rules, 2006; (b) ‘Re-export’ in item (iii) shall mean returning the goods to the lessor.
49	If,- (a) the importer makes a declaration at the time of import that the barges would be re-exported; (b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and (c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above.
50	If,- (a) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the Commissioner of Customs in such form and in such manner as may be specified by the said Commissioner; (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to pay on demand an amount equal to the duty leviable on the spares and consumables, as are not proved to the satisfaction of the said Commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow. Explanation. – “Ocean going vessels” includes- (i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers(petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kind( for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot boats; hopper barges for the disposal of dredged material or the like; (ii) War ships of all kinds including submarines; (iii) Tugs, dredgers, fire-floats and salvage ships; and (iv) Oil rigs, drilling ships and jack-up rigs.
51	If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods.
52	The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to,- (i) pay duty on goods used in cable laying or repairing services, leviable under the Customs Act, 1962 and integrated tax leviable under Section 3 (7) of the Customs Tariff Act, 1975; (ii) pay applicable integrated tax leviable under section 5(1) of the Integrated Goods and Services Tax Act, 2017 on cable laying or repair service; (iii) to furnish an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall not be cleared for home consumption, and shall be used only for the intended purpose; (iv) to re-export the ship/vessel immediately after completion of the said cable laying or repairing service; (v) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions.
53	If,- (a) imported by any Department or Ministry of the Government of India; and (b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country.
54	If,- (a) the hospital is run by – (1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or (2) institutions established by or under any law for the time being in force; or (3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above; (b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union territory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation.– “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.
55	If the importer at the time of importation,- (a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or (b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon. FORM Certificate No….………. of…………………….(year) Certified that the medical equipment / accessory / spare part ………………….. (name to be specified) being imported by …………….…………… is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi
56	If,- (a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use; (b) where the importer is a Police Force of a State or a Union territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
57	If,- (a) the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and (b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
58	If, the importer submits an undertaking before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the goods so imported shall be for use in laboratory or for use in research and development purposes and shall not be sold or traded after importation and that in case of failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is proved to have not been so used for the specified purposes, an amount equal to the duty leviable on such quantity but for the exemption under this notification.
59	If,- (a) the goods are imported by an individual for personal use; (b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case (1) Form for medicines used for treatment of Spinal Muscular Atrophy/ Duchenne Muscular Dystrophy covered under sub-clause(c) of clause (iii) of S. No.401 of the Table I. Certificate No….………. of …………… (year) Certified that the medicine…………………. (name of the medicine) to be used for the treatment of ……………… (patient name), is a lifesaving medicine used specifically for Spinal Muscular Atrophy / Duchenne Muscular Dystrophy and exemption from the payment of customs duty and Integrated GST is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon. or (2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (ii) of S. No. 401 of the Table I. Certificate No….………. of ………….. (year) Certified that the drug / medicine………………….(name of the drug / medicine) to be used for the treatment of …………………….(patient name), is a lifesaving drug / medicine for…………………..(disease name) and exemption from the payment of customs duty is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon. and, (c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.
60	If the importer at the time of import- (a) the goods are imported by an individual for personal use; (b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and (c) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification; FORM Certificate No….………. of……………………(year) Certified that the …………………. (name of the drug/medicine) being imported by …….……………………(name of the patient) is a lifesaving drug/medicine and required in ………….…….……. (quantity) for treatment period ………………….(months) and exemption from the payment of IGST is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon
61	If,- (a) the goods are imported by an individual for personal use; (b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case (1) Form for Drugs/Medicines/FSMP used for treatment of Rare Diseases covered under S. No.403 of the Table I. Certificate No………….. of ………….. (year) Certified that the medicine………………….(name of the Drug/Medicine/FSMP) to be used for the treatment of ……………….(patient name), is a Drug/Medicine/ Food for Special Medical Purposes (FSMP) used specifically for treatment of rare disease specified in List 22 appended to Table I and exemption from the payment of customs duty is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon. And (c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.
62	If,- (a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the “Sports Goods Export Promotion Council”; (b) the total value of specified goods imported in a year shall not exceed 3 % of the FOB value of sports goods exported by the manufacturer during the preceding financial year; (c) the importer produces a certificate from the “Sports Goods Export Promotion Council” certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year: Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.
63	If,- (i) The said goods have been imported as personal baggage by bona fide commercial travellers or businessmen or imported by post or by air; (ii) The importer produces his Import Export Code Number at the time of importation; (iii) The said goods are clearly marked as samples; (iv) The import of the said goods does not exceed Rs. 3,00,000 (Three lakh) in value or 50 units in number, within a period of twelve months; and: Provided that where the samples relating to gem and jewellery industry are imported by exporters of gem and jewellery, the import of said sample shall not exceed value of Rs. 3,00,000 (Three lakhs) or 0.25% of average value of three immediately preceding years exports whichever is lower, and such samples shall not exceed 50 units in number, within a period of twelve months subject to the condition that the importer produces a certificate from the Gem and Jewellery Export Promotion Council certifying the value of export made during three immediately preceding years and also the value and quantity of goods already imported under this notification during the last twelve months. (v) The importer at the time of importation – (A) declares that – (a) the samples have been imported into India solely for the purpose of being shown in India for the guidance of exporters or for securing or executing an export order; (b) the total import value of sample does not exceed Rs. 3,00,000 (Three lakhs) or 0.25% of average value of three immediately preceding years exports whichever is lower, in the case the sample is related to gem and jewellery industry imported by exporter of gem and jewellery, as the case may be and Rs. 3,00,000 (Three lakhs) in case of any other import of commercial samples and such sample shall not exceed 50 units in number, within a period of last twelve months; and (B) produces an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to pay the duty leviable on the said goods but for the exemption contained herein, if the declaration under clause (A) is found to be false.
64	If,- (i) The importer produces a certificate from the Export Promotion Council concerned with the particular export or the Trade Development Authority to the effect that the samples are required for executing or for use in connection with securing export orders; (ii) where the value of a sample does not exceed Rupees ten thousand the same shall be rendered useless as merchandise by any suitable process and where this is not possible they are re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (iii) where the value of a sample exceeds Rupees ten thousand the same shall be re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; and (iv) the importer shall execute a bond in such form and for such sum and with such surety as may be prescribed by the Assistant Commissioner of Customs, or Deputy Commissioner of Customs for the purpose of enforcing conditions (ii) and (iii), as the case may be.
65	If,- (i) The said goods have been imported by post or in an aircraft, or by courier service; (ii) the value of the said samples or prototypes does not exceed rupees ten thousand; and (iii) the said goods have been supplied free of charge. Explanation. – For the purpose of condition (ii), postal charges or the air-freight shall not be taken into account for determining the value limit of rupees ten thousand.
66	If,- (i) the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources to the effect that the goods are required for initial setting up of a project for the generation of power or compressed bio-gas (Bio-CNG), as the case may be using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter and the said officer recommends the grant of this exemption; (ii) In case of projects for the generation of power, the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that there is a valid power purchase agreement between the importer and the purchaser, for the sale and purchase of electricity generated from the non-conventional materials, for a period of not less than ten years from the date of commissioning of the project: Provided that this condition shall not apply to the power generation projects promoted by State electricity boards or corporations which are notified by the respective State Governments as the State Transmission Utility and Licensee. Provided further that this condition shall not apply to the power generation projects based on municipal and urban waste, if the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that there is a valid agreement between the importer and urban local body for processing of municipal solid waste for not less than ten years from the date of commissioning of project. (iii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such goods as is not proved to have been so used, an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.
67	If,- (i) the said project is undertaken by any company having an in-house Research and Development unit recognized by the Department of Scientific and Industrial Research under the Ministry of Science and Technology; (ii) the said project is funded by the Government of India in a Ministry or Department or Council of Scientific and Industrial Research or Indian Council of Medical Research or Indian Council of Agriculture Research or University Grants Commission or Defence Research and Development Organisation or All India Council for Technical Education, as the case may be, and the share of such Ministry or Department or Council of Scientific and Industrial Research or Indian Council of Medical Research or Indian Council of Agriculture Research or University Grants Commission or Defence Research and Development Organisation or All India Council for Technical Education is not less than twenty per cent of the total cost of the said project; (iii) a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the concerned Ministry or Department or Council of Scientific and Industrial Research or Indian Council of Medical Research or Indian Council of Agriculture Research or University Grants Commission or Defence Research and Development Organisation or All India Council for Technical Education, as the case may be, funding the said project is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, in each case, at the time of importation, indicating– (a) the total cost of the project; (b) the cost of the project shared by such Ministry or Department or Council of Scientific and Industrial Research or Indian Council of Medical Research or Indian Council of Agriculture Research or University Grants Commission or Defence Research and Development Organisation or All India Council for Technical Education, as the case may be; (c) the value of the goods already imported under this notification; (d) that the goods are imported for the purposes of the said project; (iv) the goods shall not be sold or transferred to any person or other organisation for a period of five years from the date of their import: Provided that the exemption under this notification shall be available to the said goods only upto a value equivalent to the cost of the said project shared by the concerned Ministry or Department or Council of Scientific and Industrial Research or Indian Council of Medical Research or Indian Council of Agriculture Research or University Grants Commission or Defence Research and Development Organisation or All India Council for Technical Education.
68	If any such institution is scheduled to begin to function only after the importation of the said goods, the exemption shall not apply in respect of the goods imported by that institution, unless an undertaking in writing is given by the President or the Secretary of that institution that it will begin to function within a period of six months, or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, on sufficient cause being shown, allow in this behalf, from the date of importation of the goods.
69	If,- (i) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary in the Ministry of Education, Government of India, to the effect that such video cassettes and video tapes are recorded with educational material and are required for educational programmes approved by that Ministry or for telecast through Doordarshan and that the programmes of similar nature are not produced in India; (ii) the importer, at the time and place of clearance, gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettes and video tapes shall not be used for any other purpose and such cassettes and tapes shall not be subsequently recorded with any other material; and (iii) such video cassettes and video tapes shall not be sold or parted with without the prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of importation.
70	If,- (i) The importer produces, at the time and place of clearance, a certificate, from the organisation which has recorded the programme on the said video cassettes and video tapes, to the effect that the same are recorded with the University or higher or advanced technical educational programme, and the importer, if required to do so, also satisfies the Assistant Commissioner of Customs or Deputy Commissioner of Customs that such video cassettes or video tapes, as the case may be, contain such technical educational programme; (ii) in the case of a University, the importer produces, at the time and place of clearance, a certificate from the Head of the University, to the effect that such video cassettes and video tapes are required for use for technical educational purposes by that University; (iii) in the case of research institution (other than research institution established, maintained or controlled by the Government), the importer produces, at the time and place of clearance, a certificate, from an officer not below the rank of a Deputy Secretary in the Ministry of Education or in the Ministry administratively concerned with the said research institution, to the effect that the said cassettes and tapes are required for use for technical educational purposes in that research institution; (iv) the importer, at the time and place of clearance, gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettes and video tapes — (a) shall not be sold or parted with without prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of importation, (b) shall not be used for any purposes other than the purposes of technical education, and (c) shall not be subsequently recorded with any other material. Explanation. — For the purposes of this entry, the expression — (i) “Head” means, — (a) in relation to a University, Registrar thereof (by whatever name called), (b) in relation to a College, Principal thereof, (by whatever name called), (c) in relation to an institution, Director thereof (by whatever name called). (ii) “University” means a University established or incorporated by or under a Central, State or Provincial Act and includes — (a) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956), to be a University for the purposes of that Act, (b) an institution declared by Parliament by law to be an institution of national importance, (c) a college maintained by, or affiliated to, a university, (d) a research institution established, maintained or controlled by Government.
71	If, the importer, at the time and place of clearance, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, from an officer not below the rank of Joint Secretary to the Government of India in the Department of Ocean Development to the effect that the vessel is authorised by the Government of India for such research or collection work.
72	If,- (i) the establishment operating such a museum or an art gallery is itself the importer being the purchaser or owner of such works of art or antiques; (ii) the importer submits an undertaking before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the goods so imported shall be used for public exhibition and shall not be sold or traded after importation and that in case of failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is proved to be not being so used for the specified purposes, an amount equal to the duty leviable on such quantity but for the exemption under this notification; and (iii) the importer produces a certificate issued by the Ministry of Culture in the Government of India, certifying that a. the importer runs a museum or an art gallery which allows unrestricted access to public; and b. the building housing such a museum or gallery is clearly meant for the operation of a museum or art gallery. (iv) Such antiquities are registered with the Archaeological Survey of India within 90 days from the date of importation.
73	If,- (i) The said goods are imported into India by,- a. Sports Authority of India or Sports Authority of concerned State, for use in a national or international championship or competition, to be held in India or abroad or for the purposes of training, or b. A National Sports Federation for its own use or for the use of its State/District Affiliate Associations, in a National or International championship or competition, to be held in India or abroad or for the purposes of training, under a certificate issued by the Sports Authority of India, or c. the Services Sports Control Board in the Ministry of Defence for their own use or for use in a National or International championship or competition, to be held in India or abroad or for the purposes of training, under a certificate issued by the Services Sports Control Board. (ii) The importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from an officer not below the rank of a Director in the Sports Authority of India or Secretary, in the Services Sports Control Board for its own imports or Director of Sports Authority of concerned State indicating – a. the name and address of the importer and the description, quantity and value of the said goods; and b. that the said goods are required for the purpose specified in condition (i) above.
74	If,- (i) The said goods are imported into India by a sports person of outstanding eminence for training purpose (ii) the importer, at the time of importation of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from an officer not below the rank of a Deputy Secretary in the Department of Youth Affairs and Sports, Ministry of Human Resource Development, Government of India indicating – a. the description, quantity and value of the said goods; b. that the importer is a sports person of outstanding eminence; and c. that the said goods are essential for the training purposes of the importer and recommends grant of the exemption: Provided that in respect of goods listed under item 18, ‘SHOOTING’ specified in column (2) of the List 24 or List 29 appended to Table I, the said goods are imported into India by a renowned shooter for training purpose and such importer produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the National Rifle Association of India that the importer is a renowned shooter. Explanation. – For the purpose of this notification, “renowned shooter” means a person who has participated in a National Shooting Championship in an Open Men’s Event or Open Women’s Event or Open Civilian’s Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association. (iii) Arms and Ammunition shall be subject to the Licensing conditions imposed by Directorate General of Foreign Trade and approvals by the Ministry of Home Affairs.
75	If, the importer, at the time of clearance of goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from the President of Indian Mountaineering Foundation, New Delhi, indicating – (i) the description, quantity and value of the said goods; and (ii) that the said goods are to be used in connection with mountaineering expedition or training.
76	If, the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, from an officer not below the rank of the Deputy Secretary, in the Department of Youth Affairs and Sports, Ministry of Human Resource Development, Government of India, recommending grant of exemption to the said goods and indicating,- (i) the description, quantity and value of the said goods; (ii) that the Sports Authority of India recommends grant of exemption; and (iii) that the said goods are essential for the training purposes of the sports persons.
77	If,- (i) the said goods are imported into India by the National Rifle Association of India for the purpose of imparting training; (ii) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, from an officer not below the rank of a Director in the Sports Authority of India, recommending grant of exemption to the said goods and indicating,- a. the name and address of the importer of the said goods; b. the description, quantity and value of the said goods; and c. that the said goods are required for the purpose of imparting training
78	If, the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from an officer not below the rank of a Director in the Ministry of Youth Affairs and Sports indicating – (i) the name and address of the importer and the description, quantity and value of the said goods; and (ii) that the said goods are required in relation to anti-doping and dope testing.
79	If,- (i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control restrictions, or covered by Customs Clearance Permit or Import Licence issued by the Director General of Foreign Trade; and (ii) the goods are for the use of a renowned shooter who have been certified as such by the National Rifle Association. Explanation. – For the purpose of this entry, “renowned shooter” means a person who has participated in a National Shooting Championship in an Open Men’s Event or Open Women’s Event or Open Civilian’s Event whether through Qualifying tournament or Wild Card entry conducted in accordance with the rules of International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association.
80	If,- (i) awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the team proceeded abroad with the specific purpose of participating in the tournament; and (iii) the importer, as well as the Official Sports Association by whom the goods shall be retained, gives an undertaking that the said goods shall be retained by the said Association and shall not be disposed of in any manner, save that of subsequent re-export when such re-export is one of the conditions of participation in the tournament.
81	If,- (i) awarded to members of Indian teams for their participation in international tournaments or competitions outside India; and (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the said goods do not constitute an article of general utility.
82	If,- (i) the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the Government of India in the Department of Youth Affairs and Sports; (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department to the effect that,- a. the importer is a member of an Indian team which participated, with the approval of the Government of India, in an international tournament or competition in relation to any sport or game and has won the prize in such tournament or competition; and b. the said prize has been announced, before such tournament or competition has been held, by its organisers; and (iii) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time and place of importation, that the prize shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of such importation.
83	If- (i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the said goods do not constitute an article of general utility; (ii) the recognised National Sports Federation or the registered Sports Body organising the international tournament including bilateral tournament and World Cup gives the following documents to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, at the time of import, namely :- a. manufacturer’s invoice; b. photograph of the Trophy; c. a declaration stating the purpose of import by the recognised National Sports Federation or the registered Sports Body as well as the International body, if any, at whose behest such Federation or Sports Body is conducting the tournament in India; d. duration of event; (iii) such Federation or Sports Body gives an undertaking that,- a. the said Trophy is retained by the Federation or Sports Body and not disposed of in any manner until the event is concluded; b. if the Trophy is awarded to the Indian team, such Federation or Sports Body shall retain the Trophy and shall not be disposed of in any manner whatsoever; c. if the Trophy is awarded to a winning team other than the Indian team, the said Trophy shall be exported; (iv) at the time of export, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the international team which has won the Trophy has participated in the international tournament including bilateral tournament and World Cup held in India and that the identity of the Trophy is established.
84	If,- (i) the defective articles were brought into India earlier from places outside India by an importer who is an individual and the defective articles are his private personal properties; (ii) the articles or component parts thereof, as the case may be, are imported within the warranty period and are supplied free of charge by the foreign manufacturer in terms of the warranty given by the manufacturer in accordance with the established trade practice pertaining to the articles; (iii) the repairs including replacement of the defective parts are done free of charge by the manufacturer through his agent or branch in India; and (iv) the defective articles or component parts thereof if not re-exported, are destroyed or surrendered to the Customs.
85	If,- (i) the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate indicating the quantity, description and specification of such items, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy recommending grant of the exemption to the items as required for,- a. initial setting up of fuel cell based system for generation of power or for demonstration purposes; or b. balance of systems operating on bio-gas or bio-methane or by-product hydrogen; (ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported items shall be used for the purposes as specified above and, if the importer fails to comply with this condition, he shall be liable to pay, in respect of such items as is not proved to have been so used, an amount equal to the difference between the duty leviable on such items but for the exemption under this notification and that already paid at the time of importation.
86	If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station.
87	If the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binds himself to re-export the said containers within six months from the date of their importation and to furnish documentary evidence thereof to the satisfaction of the said Assistant Commissioner and to pay the duty leviable thereon in the event of the importer’s failure to do so: Provided that in any particular case, the aforesaid period of six months may, on sufficient cause being shown, be extended by the said Assistant Commissioner or Deputy Commissioner for such further period, as he may deem fit.

Lists Appended to TABLE I

List Reference	Items
List 1 (See S. No. 69 of TABLE I)	Acid Sodium Carbonate (Sodium bicarbonate) Batter Breadcrumbs Pre dust breaded powder Starch (Wheat/non-wheat)/Pre-gelatinized Starch Flavouring oil Flavouring extracts, and sauces Food Colours Food Enzymes Food Marinates Food Tenderizers Food Grade Phosphates Natural Edible Gum Sodium Citrate Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate Citric Acid Sorbitol OTR Fresh Fish Bags (Oxygen Permeable) Polypropylene box as per buyer’s requirements Solid board box as per buyer’s requirements RFID label to tag on carton or box
List 2 (See S. No. 100 and 101 of TABLE I)	Amikacin Amphotericin-B Aprotinin Baclofen Bleomycin Chlorambucil Chorionic Gonadotrophin Clindamycin Dactinomycin Daunorubicin Desferrioxamine Dimercaprol Disopyramide phosphate Dopamine Eptifibatide Glucagon Hydroxyurea Isoflurane Lactulose Latanoprost Methotrexate Mustin Hydrochloride Pancuronium Bromide Protamine Quinidine Sodium Cromoglycate spincaps and cartridges Sodium Hyalauronate sterile 1% and 1.4% solution Thioguanine Tobramycin Tetanus Immunoglobin Tribavirin / Ribavirin Urokinase Ursodeoxycholic Acid Vancomycin Zidovudine 5-Fluorouracil Pergolide Kit for bedside assay of Troponin-T Solution for storing, transporting, flushing donor organs for transplant Miltefosine Milrinone Lactate Methoxy Isobutile Isonitrile (MIBI) Verteporfin Daclizumab Ganciclovir Drotrecogin alfa (activated) Japanese encephalitis vaccine Low Molecular weight heparin Efavirenz Emtricitabine Azathioprine Antinomycin D Cytosine Arabinoside (Cytarabine) Vinblastine Sulphate Vincristine Eurocollins Solution Poractant alfa Troponin-I whole blood test kit Blower/mister kit for beating heart surgery Fluoro Enzyme Immunoassay Diagnostic kits Tablet Telbivudine DTaP-IPV-Hib or PRP-T combined Vaccine Injection Thyrotropin Alfa Injection Omalizumab Abatacept Daptomycin Fondaparinux Sodium Ixabepilone Pegaptanib Sodium injection Tocilizumab Caspofungin acetate Desflurane USP Haemostatic Matrix with Gelatin and human Thrombin Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) Yttrium Nilotinib Pneumococcal saccharide Conjugate vaccine adsorbed 13-valent suspension for injection Micafungin sodium for injection Raltegravir potassium Pneumococcal Polysaccharide Vaccine Temsirolimus Concentrate for infusion for injection Natalizumab Somatropin Diagnostic Agent for detection of Hepatitis B antigen Diagnostic kits for detection of HIV antibodies Enzyme linked immune absorbent assay kits Elisa kits Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI Brentuximab Vedotin Ocrelizumab Pertuzumab Pertuzumab + trastuzumab Faricimab
List 3 (See S. No. 102 and 103 of TABLE I)	Asparaginase Anti-human lymophocyte immunoglobulin IV Anti-human thymocyte immunoglobulin IV Basiliximab Beractant Intra-tracheal Suspension Blood group sera Burn therapy dressing soaked in gel Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders Bovine Albumin Cesium Tubes Calcium folinate Cholestyramine Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate) Cobalt-60 Corticotrophin Edrophonium Epirubicin Fibrinogen Floxuridine Fludarabine Phosphate Foetal Bovine Serum (FBS) Gadolinium DTPA Dimeglumine Gallium Citrate Goserlin Acetate Hepatitis B Immunoglobulin Idarubicine Idoxuridine Immunoassay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. Intravenous amino acids Intravenous Fat Emulsion Iopamidol Iohexol (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit Iscador, CLIA diagnostic kits Lenograstim Metrizamide Inj with diluent Mycophenolate Mofetil Normal Human plasma Normal Human immunoglobulin Nuclear magnetic resonance contrast agent Normal Human serum Albumin Penicillamine Pentamidine Prednimustine Pneumocystis carinii IF kits Prostaglandin E1 (PGE1) Radioisotope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests Rabies immunoglobulin of equine origin Sevoflurane Rocuronium Bromide Septopal beads and chains Sodium Arsenate Solution of Nucleotides and Nucliosides Sterile Absorbable Haemostat for control of surgical vessel bleeding Strontium SR-89 Chloride Suxamethonium Chloride Selenium-75 Teicoplanin Tetrofosmin Tocainide Tri-Iodothyronine Triethylene Tetramine Thrombokinase Teniposide Trans-1- diamino cyclohexane Oxalatoplatinum Ticarcillin Disodium and Potassium Clavulanate combination Vindesin Sulphate X-ray diagnostic agents, the following: – Propylidone Ethyl iodophenylun decylate Iodipammide methyl glucamine Lipidol ultra fluid Patent blue Zalcitabine Anti-Haemophilic Factor Concentrate (VIII and IX) Pembrolizumab (Keytruda) Trastuzumab Deruxtecan Osimertinib Durvalumab Onasemnogene abeparvovec Asciminib Mepolizumab Pegylated Liposomal Irinotecan Daratumumab Daratumumab subcutaneous Teclistamab Amivantamab Alectinib Risdiplam Obinutuzumab Polatuzumab vedotin Entrectinib Atezolizumab Spesolimab Velaglucerase Alpha Agalsidase Alfa Rurioctocog Alpha Pegol Idursulphatase Alglucosidase Alfa Laronidase Olipudase Alfa Tepotinib Avelumab Emicizumab Belumosudil Miglustat Velmanase Alfa Alirocumab Evolocumab Cystamine Bitartrate CI- Inhibitor injection Inclisiran Agalsidase Beta Imiglucerase Eptacog alfa activated recombinant coagulation factor VIIa

List 4 (See S. No. 105 of TABLE I)
Sr. No.	Description of Drug/Medicine	Name of Patient Assistance Programme	Name of Pharmaceutical Company running Patient Assistance Programme
1	Xtandi (Enzulatamide)	Xtandi Patient Assistance Programme	Astellas Pharma India Pvt. Ltd.
2	Dasatinib (Sprycel)	Sprycel Assistance Program	Bristol Myers Squibb India Pvt. Ltd.
3	Nivolumab (Opdyta)	OASIS	Bristol Myers Squibb India Pvt. Ltd.
4	Halaven (Eribulin medylate) – Metastatic Breast cancer, Soft Tissue Sarcoma	Hope to Her – 2 to 3 cycles purchased and balanced free upto disease progression; HELP – All cycles free for below poverty line patients	Eisai Pharmaceuticals India Pvt. Ltd.
5	Zonegran (Zonisamide) – for Epilepsy	Livefree – 33% Support to patients for extending duration of treatment as this is a chronic therapy	Eisai Pharmaceuticals India Pvt. Ltd.
6	Imbruvica	1+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
7	Zytiga	3+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
8	Velcade 1mg	3+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
9	Velcade 3.5 mg	1+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
10	Caelax	1+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
11	Dacogen	1+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
12	Yondelis	1+1 PAP	Janssen India, Johnson & Johnson Pvt. Ltd.
13	Simponi	1 vial free on 1st purchase	Janssen India, Johnson & Johnson Pvt. Ltd.
14	Remicade	5+4 on 3 dose therapy, 6+6 on 4 dose therapy	Janssen India, Johnson & Johnson Pvt. Ltd.
15	Invega all SKUs	1+1 PAP (Maintenance dosage)	Janssen India, Johnson & Johnson Pvt. Ltd.
16	Imatinib (Glivec)	Glivec NOA Program/ Glivec International PAP	Novartis India Ltd.
17	Nilotinib (Tasigna)	Win for Patients-Cancer Care/Umaang	Novartis Healthcare Private Limited
18	Ruxolitinib (Jakavi)	Win for Patients-Cancer Care/Umaang	Novartis Healthcare Private Limited
19	Everolimus (Afinitor)	Win for Patients-Cancer Care/Umaang	Novartis Healthcare Private Limited
20	Ceritinib (Spexib)	Win for Patients-Cancer Care/Umaang	Sandoz India Private Limited
21	Pazopanib (Votrient)	Win for Patients-Cancer Care/Umaang	Novartis Healthcare Private Limited
22	Eltrombopag (Revolade)	Win for Patients-Cancer Care/Umaang	Novartis Healthcare Private Limited
23	Indicaterol (Sequadra)	Win for Patients – COPD	Novartis India Ltd.
24	Secukinumab (Scapho)	Win for Patients – Skincare	Novartis India Ltd.
25	Omalizumab (Xolair CSU)	Win for Patients – Skin care	Novartis India Ltd.
26	Ranibizumab (Accentrix)	Win for Patients – Visioncare	Novartis India Ltd.
27	RITUXIMAB	SPARSH – The Touch	Dr. Reddy’s Laboratories Ltd.
28	Erlotinib (Tarceva)	The Blue Tree	Roche Products (India) Private Limited
29	Trastuzumab (Herclon)	The Blue Tree	Roche Products (India) Private Limited
30	Pertuzumab (Perjeta)	The Blue Tree	Roche Products (India) Private Limited
31	Transtuzumab Emtansine (Kadcyla)	The Blue Tree	Roche Products (India) Private Limited
32	Obinutuzumab (Gazyva)	The Blue Tree	Roche Products (India) Private Limited
33	Bevacizumab (Avastin)	The Blue Tree	Roche Products (India) Private Limited
34	Tocilizumab (Actemra)	Care for Joints	Roche Products (India) Private Limited
35	Mycophenolate Mofetil (CellCept)	Aarambh	Roche Products (India) Private Limited
36	Avonex (Interferon Beta 1A)	Reach	UCB India Private Limited
37	Tysabri (Monoclonal Antibody)	Reach	UCB India Private Limited
38	Tecfidera (Di-methyl Fumarate)	Reach	UCB India Private Limited
39	Plegridy (Peggylated Interferon Beta 1A)	Reach	UCB India Private Limited
40	Sorafenib (Nexavar)	NexCSP (Nexavar Cancer Survivorship Program)	Bayer Zydus Pharma Private Limited
41	Sirturo (Bedaquiline)	Bedaquiline Compassionate Use Program	Janssen India, Johnson & Johnson Private Limited
42	Darzalex (Daratumumab)	Daratumumab Patient Assistance Program	Janssen India, Johnson & Johnson Private Limited
43	SUTENT	Sutent Patient Assistance Programme-STAR	Pfizer Products India Private Limited
44	CRIZALK	Crizalk Patient Assistance Programme-STAR	Pfizer Products India Private Limited
45	INLYTA	Inlyta Patient Assistance Programme-STAR	Pfizer Products India Private Limited
46	PALBACE	Palbace Patient Assistance Programme-PRERNA	Pfizer Products India Private Limited
47	ENBREL	Enbrel Patient Assistance Programme	Pfizer Limited
48	XELJANZ	Xeljanz Patient Assistance Programme	Pfizer Limited
49	GENPTROPIN	Genotropin Patient Assistance Programme	Pfizer Products India Private Limited
50	Atgam	Atgam Patient Assistance Programme	Pfizer Products India Private Limited
51	Aromasin	Aromasin Patient Assistance Programme	Pfizer Products India Private Limited
52	Campto	Campto Patient Assistance Programme	Pfizer Products India Private Limited
53	Pembrolizumab	Key- PAP 1.0	MSD Pharmaceuticals
54	Pembrolizumab	KIRAN	MSD Pharmaceuticals
55	Lorlatinib	LorbriquaCare	Pfizer Products India Private Ltd.
56	Dacomitinib	DacoCare	Pfizer Products India Private Ltd.
57	Inotuzumab Ozogamicin	HemaCare	Pfizer Products India Private Ltd.
58	Ribociclib	UMAANG	Novartis Healthcare Pvt. Ltd.
59	Dabrafenib	UMAANG	Novartis Healthcare Pvt. Ltd.
60	Selumetinib	AstraZeneca Pharma PAP	AstraZeneca Pharma India Limited
61	Benralizumab	AstraZeneca Pharma PAP	AstraZeneca Pharma India Limited
62	Fulvestrant	AstraZeneca Pharma PAP	AstraZeneca Pharma India Limited
63	Acalabrutinib	AstraZeneca Pharma PAP	AstraZeneca Pharma India Limited
64	Olaparib	AstraZeneca Pharma PAP	AstraZeneca Pharma India Limited
65	Amivantamab	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
66	Teclistamab	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
67	Ustekinumab	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
68	Daratumumab and hyaluronidase-fihj	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
69	Ibrutinib	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
70	Bortezomib	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
71	Daratumumab	Johnson and Johnson PAP	Johnson & Johnson Pvt. Ltd.
72	Cetuximab	Rainbow PAP	Merck Specialties Pvt. Ltd.
73	Avelumab	My Bavencio Assist Program	Merck Specialties Pvt. Ltd.
74	Tepotinib	My Tepmetko Patient Access Program	Merck Specialties Pvt. Ltd.
75	Brentuximab Vedotin	Takeda PAP	Takeda Biopharmaceuticals India Pvt. Limited
76	Vedolizumab	Takeda PAP	Takeda Biopharmaceuticals India Pvt. Limited
77	Velaglucerase Alpha	Takeda PAP	Takeda Biopharmaceuticals India Pvt. Limited
78	Agalsidase Alpha	Takeda PAP	Takeda Biopharmaceuticals India Pvt. Limited
79	Idursulphase	Takeda PAP	Takeda Biopharmaceuticals India Pvt. Limited
80	Mepolizumab	GSK Pharmaceuticals Limited	GSK Pharmaceuticals Limited
81	Alectinib	The Blue Tree	Roche Products India Private Ltd.
82	Risdiplam Powder	The Blue Tree	Roche Products India Private Ltd.
83	Emicizumab	The Blue Tree	Roche Products India Private Ltd.
84	Atezolizumab	The Blue Tree	Roche Products India Private Ltd.
85	Pertuzumab + trastuzumab	The Blue Tree	Roche Products India Private Ltd.
86	Ocrelizumab	The Blue Tree	Roche Products India Private Ltd.
87	Polatuzumab vedotin	The Blue Tree	Roche Products India Private Ltd.
88	Faricimab	The Blue Tree	Roche Products India Private Ltd.
89	Luspatercept	Bristol-Myers Patient Assistance Program	Bristol-Myers Squibb India Pvt. Ltd.

List 5 (See S. No. 106 of TABLE I)

S. No.	Item Description
1	Chlorine
2	Helium
3	Silicon tetra chloride
4	Germanium tetra chloride
5	Phosphorous oxychloride
6	Sulphur hexafluoride oxygen
7	Oligopoly isocyanate ethyl-acetate solution
8	Colouring ink for fibre
9	Binder of polyurethane or vinyl chloride-vinyl acetate copolymer
10	UV resin 1 & 2/Ribbon matrix
11	Nylon-12 / Ether Ester Elastomer
12	Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer
13	Elongated polyethylene tape
14	Polyester tape
15	Nylon thread/water swellable yarn
16	Polyethylene cord
17	Biaxially oriented nylon tape
18	Silica tube / rod, other than preform
19	Aramid Yarn
20	Impregnated Glass fibre reinforcement (Glass rovings)
21	Rip Cord
22	Nylon 11
23	Low smoke zero Halogen compound for sheathing
24	Glass yarn / Rovings
25	Complex high molecular weight resin in acrylate solution
26	Acrylated monomers
27	Photoinitiator
28	Tert Butyl perbenzoate
29	Zinc soap of long fatty acid mixture
30	Modified polypropylene
31	Ethylene acrylic acid (EAA)/Vinyl ester

List 6 (See S. No. 106 of TABLE I)

S. No.	Item Description
1	Glass yarn/Rovings
2	UV resin
3	Complex high molecular weight resin in acrylate solution
4	Acrylated monomers
5	Photoinitiator
6	Tert Butyl perbenzoate
7	Zinc soap of long fatty acid mixture
8	Modified polypropylene
9	Ethylene acrylic acid (EAA)/Vinyl ester

List 7 (See S. No. 114 of TABLE I)

S. No.	Item Description
1	Plastic ELISA plates
2	Deactivated positive control sera against human and animal diseases
3	Enzyme horse radish peroxidase
4	Enzyme Alkaline phosphatase
5	Enzyme glucose oxidase
6	Animal anti-human immunoglobulins
7	Protein A or Protein A Gold Conjugates
8	Polystyrene latex beads
9	Deactivated enzyme labeled human anti-HIV reagent
10	Enzyme conjugates of antibodies or antigens or Protein A
11	Natural or synthetic or recombinant antigens relating to human and animal diseases
12	Antibodies (monoclonal or polyclonal) relating to human and animal diseases
13	Stabilizers for the Enzyme conjugate

List 8 (See S. No. 134 of TABLE I)

S. No.	Item Description
1	EVA and Polyolefin Elastomers (POE) resin
2	EVA and Polyolefin Elastomers (POE) master batch
3	Poly ethylene terephthalate (PET) film
4	Poly vinyl fluoride (PVF)
5	Poly vinyl di-fluoride (PVDF)
6	Trimethylolpropane Triacrylate (TMPTA) for EVA or POE
7	EVA or Polyolefin Elastomers (POE) Additive – “Taicross”
8	Adhesive resin
9	Adhesive hardener

List 9 (See S. No. 141 of TABLE I)

S. No.	Item Description
1	Back of photo frames, fittings for photo frame/box
2	Motifs for attachment on export products
3	Decorative paper for lamp shade
4	Prints for photo frames
5	Hardware brass and metal fittings for furniture
6	Handles/blades for cutlery
7	Inlay cards, sensors, stickers, poly bags, alarm tags, alarm chips, security chips
8	Zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook, ‘D’ ring, ‘O’ ring, bridge fitting, metal frame/bag frame, metal letters/interior plate/logo
9	Faucet/lotion pump for dispensers of plastic/stainless steel/metal
10	Electric parts for fitting on electric lamp/table lamp/wall lamp/ceiling lamp/door lamp/Window lamp/Garden lamp/wire roll/Christmas ornamentation
11	Chemical/lacquer required for improved finish of export product
12	Wood Polish materials
13	Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials
14	Clock movement
15	Adhesive/glue
16	Natural essential oils/aromatic chemicals
17	Compact Fluorescent Lamps (CFL) and bulbs of 120 volts
18	Resins

List 10 (See S. No. 142 of TABLE I)

S. No.	Item Description
1	Fasteners including buttons and snap fasteners, zip fasteners
2	Inlay cards
3	Buckles, eyelets, hooks and eyes, rivets
4	Collar stays, collar patties, butterfly and other garment stays including plastic stays
5	Embroidery motifs or prints
6	Laces
7	Badges including embroidered badges
8	Sequins
9	Toggles
10	Studs
11	Printed bags
12	Anti-theft devices like labels, tags and sensors
13	Poly pouch, high density sticker, heat transfer sticker
14	Aglets on draw strings-hooded jacket
15	Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings
16	Lining and inter-lining materials
17	Wet blue chrome tanned leather
18	Wet white leather
19	Crust leather
20	Finished leather of all kinds
21	Reinforcement materials
22	All types of Labels or Price Tag or Hang Tag
23	Polyurethane
24	Draw cord or cord
25	Elastic Band or Tape
26	Metal Tab or Stopper or Clip
27	Tape
28	Velcro Tape
29	Die Set
30	D-Ring

List 11 (See S. No. 143 of TABLE I)

S. No.	Item Description
1	Buckles, “D” Rings and “O” Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings
2	Buttons and snap fasteners, zip fasteners
3	Locks including magnetic locks
4	Metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps
5	Loop rivets and loop oval
6	Packaging boxes
7	Saddle tree
8	Fittings, snaps of metals or alloys
9	Metal fittings, embellishments, webbing of any material
10	Stirrup of any material and stirrup bars used for making saddle tree
11	Artificial fur and alarm tag
12	Magnets for use in leather goods
13	Labels or Price Tag or Hang Tag
14	Wet blue chrome tanned leather
15	Wet white leather
16	Crust leather
17	Finished leather of all kinds
18	Reinforcement materials
19	Lining or Inter Lining materials (Synthetic or Poly vinyl chloride or Polyurethane or Textile)
20	Laces
21	Insoles or Mid-soles and sheet or Board thereof
22	Shank Board
23	Stiffeners
24	Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments
25	Thermoplastic Sheets
26	Toe Caps and Toe Puffs and Counters
27	Synthetic or Polymeric Foam
28	Protective Steel Toe Cap and Steel Mid Sole
29	Heels
30	Reflective Tapes or Fashion tapes or Elastic Tape or Velcro Tape
31	Chatons or Stones or Beads or Crystals as Decorative items
32	Beading Material (Synthetic or Leather or fabric)
33	Polyurethane

Gazette of India – EXTRAORDINARY

List 12 (See S. No. 181 of TABLE I)

S. No.	Heading or Sub-heading or tariff Item	Description
1.	7017 10 00 or 7020 00	Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semi-conductor wafers.
2.	8419 89 or 8486	Chemical vapour deposition apparatus for semi-conductor production.
3.	8419 90 or 8486	Parts of chemical vapour deposition apparatus for semi-conductor production.
4.	8421 19 or 8486	Spin dryers for semi-conductor wafer processing.
5.	8421 91 00 or 8486	Parts of Spin dryers for semi-conductor wafer processing.
6.	8424 89 or 8486	Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process.
7.	8424 89 or 8486	Spraying appliances for etching, stripping or cleaning semiconductor wafers.
8.	8424 90 00 or 8486	Parts of spraying appliances for etching, stripping or cleaning semiconductor wafers.
9.	8456 11 00 or 8456 12 00 or 8486	Machines for working any material by removal of material, by laser or other light or photo beam in the production of semiconductor wafers.
10.	8456 90 10 or 8486	Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes, for dry-etching patterns on semiconductor materials of the said First Schedule.
11.	8486 40 00	Focussed ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices.
12.	8456 90 90 or 8486	Laser cutters for cutting contacting tracks in semiconductor production by laser beam.
68.	Any Chapter	All goods required for the manufacture of goods specified against S. Nos. 1 to 67 of this list, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for specified End Use) Rules, 2022.

List 13 (See S. No. 198 of TABLE I) – With effect from 1st April, 2025 and valid upto 31st March, 2026

S. No.	Banks
1.	Axis Bank Limited
2.	Bank of India
3.	Federal Bank Limited
4.	HDFC Bank Limited
5.	Industrial and Commercial Bank of China Limited
6.	ICICI Bank Limited
7.	IndusInd Bank Limited
8.	Kotak Mahindra Bank Limited
9.	Karur Vysya Bank Limited
10.	Punjab National Bank
11.	RBL Bank Limited
12.	State Bank of India
13.	Yes Bank Limited

List 14 (See S. No. 198 of TABLE I) – With effect from 1st April, 2025 and valid upto 31st March, 2026

S. No.	Banks
1.	Indian Overseas Bank
2.	Union Bank of India

List 15 (See S. No. 198 of TABLE I)

S. No.	Entities
1.	The Handicraft and Handlooms Exports Corporation of India Ltd.
2.	MSTC Ltd.
3.	Diamond India Limited

List 16 (See S. No. 229 of TABLE I)

S. No.	Heading/Tariff Item	Description
1.	7304	Premium/Chrome Casing pipes and Tubing’s along with accessories, connections, crossovers, couplings, Sub-sea pipelines including weight coating and wrapping- API 5L (American Petroleum Institute) Line Pipe complying requirement of Annexure-J and Annexure-H of API list
2.	8207	Drilling bits for earth boring and rock drilling tools
24.	852380	Software required for petroleum operations

[भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण

<!doctype html>

Lists 17–20 (Extracts from TABLE I)

HTML tables below present Lists 17, 18, 19 and 20 with item numbers and descriptions. Use as-is in a webpage or copy into your CMS.

List 17 (See S. No. 239 of TABLE I)
S. No.	Item
1	Micromanipulators
2	Molecular beam epitaxy system (MBE system)
3	Chemical vapour deposition (CVD) system — Low pressure CVD (LP CVD) — Metal organic CVD (MO CVD)
4	High pressure oxidation systems
5	Lithography systems
6	Direct step on wafers / steppers
7	X-ray lithography systems
8	E-Beam mask making system
9	E-Beam direct write system
10	Mask aligners
11	Mask inspection systems (comparators)
12	Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures or any combination thereof
13	Die bonders or wire bonders or combination thereof
14	Wafer sawing machine
15	Leak detection system
16	Clean room air showers
17	Particle monitor / counter — both air and liquid borne
18	Automatic encapsulation system; Automatic marking/branding machine
19	Clean room laminar flow air handling system
20	Ultra clean room equipment
21	Ultra high purity demineralised water treatment plant
22	PVDF welding and orbital welding machines
23	Ultra high pure (UHP) gas distribution system
24	Toxic gas distribution / monitoring system
25	Fourier Transform Infra-red (FTIR) Spectrophotometer for measuring Epitaxy Thickness, Boron and Phosphorus weight percentage
26	Parts of FTIR instrument
27	Interferometer and nano-scan meter for measuring deposited metal or oxide thickness
28	Ellipsometer for measurement of refractive thickness, thickness of layers deposited on semiconductor wafer
29	De-Oxo purifiers and puridriers and Hydrogen, Nitrogen, Oxygen and Argon gases
30	Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high purity process gases for semiconductor wafer/device manufacture
31	Automatic lead frame loaders for semiconductor devices
32	Mercury probing apparatus and accessories for measuring oxide purity and carrier concentration of semiconductor wafers
33	Parts of mercury probing apparatus
34	Fume scrubbers for toxic process gases used in semiconductor industry
35	Apparatus for profiling and measurement of the surface including topography of semiconductor wafers and/or any layers deposited on it
36	Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used in semiconductor wafer processing
37	RF Generator for Epitaxial Reactors heating
38	Parts of RF Generator
39	Equipment used for quality control namely Burn-in Systems, moisture monitors and parts thereof
40	Tools for moulding, cutting, trimming operations used in the semi-conductors manufacture
41	Apparatus for the measurement of dynamic electrical parameters of semiconductor wafer devices
42	Apparatus for measuring physical parameters of junction in semiconductor wafer
43	Automatic trim and form / die equipment for semiconductor devices
44	Electro polished SS pipes, Swagelok fittings, nupro bellows valves, manual shut-off valves, non-return valves, high purity gas and chemical filters
45	Optical pyrometer for measuring infra-red radiated temperature
46	Gas Chromatograph / Analyzer for analysing purity of process gases
47	Toxic gas monitors and alarms
48	Milli-Volt generator for temperature profiling of diffusion furnace used in semiconductor industry
49	Curve Tracer for measurement of dynamic electrical parameters of semiconductor wafers / devices
50	Apparatus for measurement of lifetime carriers / switching time for semiconductor devices
51	Contact Printer for photomask
52	Die shear tester
53	XRP Tester for inspection of the moulded / encapsulated devices for finding out the defects
54	Trace moisture analyzer / Dew point analyser for measuring moisture contents in PPMS
55	UV light intensity measurement apparatus in semiconductor manufacture
56	Critical Dimension measurement system for Mask making

Note: Items presented exactly as in the source extract for List 17.

List 18 (See S. No. 240 of TABLE I)
S. No.	Item
1	Solar Cell Tabber and Stringer Machine with or without automation
2	Automatic Laminating and Hot Pressing Tool
3	Electroluminescent and Visual Inspection Machines
4	Sun Simulator or Flash Tester
5	Auto Bussing and Soldering tools
6	Laser Cutting Machine
7	IQC lab and Reliability Chamber Tools
8	Automation Line for Solar Module Manufacturing
9	Wafer Inspection Camera or Machine
10	Wafer Texture Machine
11	Wafer Polishing Machine
12	Automation Line for Solar Cell Manufacturing
13	Plasma Enhanced Chemical Vapor Deposition (PECVD) machines
14	Passivation Tool
15	LDSE (Laser Detective Selective Emitter) Machine
16	Printing Machine (Line)
17	Abatement or Gas Treatment System
18	All types of boats or carriers in Solar Photovoltaic Cell including Graphite, Quartz, Silicon Carbide boats and boat cleaning tool
19	Wafer Cleaning Machine
20	Cell Tester and Sorter
21	Rework Tool
22	Process Ultra-Pure Water Generation Unit
23	Semi-Conductor Treatment Unit
24	Substrate Cleaning and Treatment Unit
25	Chemical Dispensing Unit
26	Chemical Application Unit
27	Cell Definition
28	Module Finishing Unit
29	Inspection Measurement Systems

Note: List 18 entries relate to solar photovoltaic cell/module manufacturing equipment.

List 19 (See S. No. 331 of TABLE I)
S. No.	Item
1	Diesel Buses
2	Diesel Hybrid Buses
3	Petrol Hybrid Buses
4	Electric Buses
5	Other Buses under sub-heading 870290
6	Petrol Passenger Vehicles of a cylinder capacity not exceeding 1000cc
7	Petrol Passenger Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1500cc
8	Petrol Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 3000cc
9	Petrol Passenger Vehicles of a cylinder capacity exceeding 3000cc
10	Diesel Passenger Vehicles of a cylinder capacity not exceeding 1500cc
11	Diesel Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 2500cc
12	Diesel Passenger Vehicles of a cylinder capacity exceeding 2500cc
13	Petrol Hybrid Passenger Vehicles
14	Diesel Hybrid Passenger Vehicles
15	Petrol Plug-in Hybrid Passenger Vehicles
16	Diesel Plug-in Hybrid Passenger Vehicles
17	Electric Passenger Vehicles under sub-heading 870380
18	Other Passenger Vehicles
19	Vehicles falling under heading 8703 with CIF value exceeding USD 40,000
20	Dumpers
21	Diesel Goods Vehicles with g.v.w. not exceeding 5 tonnes
22	Diesel Goods Vehicles with g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
23	Diesel Goods Vehicles with g.v.w. exceeding 20 tonnes
24	Petrol Goods Vehicles with g.v.w. not exceeding 5 tonnes
25	Petrol Goods Vehicles with g.v.w. exceeding 5 tonnes
26	Diesel Hybrid Goods Vehicles g.v.w. not exceeding 5 tonnes
27	Diesel Hybrid Goods Vehicles with g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
28	Diesel Hybrid Goods Vehicles with g.v.w. exceeding 20 tonnes
29	Petrol Hybrid Goods Vehicles with g.v.w. not exceeding 5 tonnes
30	Petrol Hybrid Goods Vehicles with g.v.w. exceeding 5 tonnes
31	Electric Goods Vehicles
32	Other Goods Vehicles
33	Two Wheelers with cylinder capacity upto 50 cc
34	Two Wheelers with engine cylinder capacity between 50 – 250 cc
35	Two Wheelers with engine cylinder capacity between 250 – 500 cc
36	Two Wheelers with engine cylinder capacity between 500 – 800 cc
37	Two Wheelers with engine cylinder capacity greater than 800 cc
38	Two Wheelers Electric
39	Other Two Wheelers
40	Body Control Unit / Vehicle Control Unit
41	Infotainment Systems / Instrument Clusters for use in vehicles
42	Passive Entry Passive Start
43	Intelligent Transportation System for Public Transport
44	Sunroof
45	Transmission including 4WD and Automatics
46	Electronic Steering System
47	Speakers and Amplifiers of vehicles
48	Compressor
49	Hi-Tech Switches
50	Rain and Light Sensors
51	HVAC Systems
52	Interior and Exterior Lightings for vehicles
53	Telescopic Front Fork Tubes
54	Dynamic Force Flexible Engine
55	Sensors and Coils
56	Engine Components for Low Emission and High Fuel Efficiency
57	Exhaust System
58	Mechanical Seals
59	Alternate Fuel Systems
60	Engine Management ECUs
61	Electro valves, Accumulator, Gear Pump, Rotor Oil Pump
62	Motors
63	Hydrogen Vehicle System
64	Cylinders
65	Plastic Fuel Tank
66	Wiring Harness
67	Head Lamps
68	Shift Tower with AGS (Transmission)
69	Other parts and accessories of the motor vehicles under sub-heading 87089900
70	Seat Belt webbing
71	Side Intrusion / Impact Beam Tubes
72	Body Parts falling under tariff item 87089900
73	Drive chains
74	Blower or Engine Cooling or Micro Motors, BLDC Motors
75	Axle Systems
76	E-Lift Axle
77	Electronically Controlled Air Suspension
78	Intelligent Trailer Program
79	Dual Mass Flywheel (DMF)
80	Lighting Systems
81	Airbags
82	Braking Systems
83	Light Emitting Diode for use in vehicle
84	Contact Coil – Airbag Deployment
85	Immobilizer – Two Wheeler
86	Horn System and Components
87	Intarder
88	Advanced Glazing Solutions
89	Alloy wheels (2W, 4W) System and Components
90	Electric Vehicle Parts
91	High Voltage Power Distribution Unit
92	Electric Vehicle Pumps & Motors
93	Drive Units for Electric Vehicle
94	Electric Vehicle Transmission and Other Items
95	Tyres falling under tariff item 4011 1010

Note: List 19 covers categories of vehicles, vehicle parts and related systems.

List 20 (See S. No. 331 of TABLE I)
S. No.	Organization / Institute
1	Automotive Research Association of India (ARAI), Pune, Maharashtra
2	International Centre for Automotive Technology (ICAT), Manesar, Haryana
3	Global Automotive Research Centre (GARC), Chennai, Tamil Nadu
4	Indian Rubber Manufacturers Research Association (IRMRA), Thane, Maharashtra
5	National Automotive Test Tracks (NATRAX), Indore, Madhya Pradesh
6	Central Institute of Road Transport (CIRT), Pune, Maharashtra
7	Indian Institute of Petroleum (IIP), Dehradun, Uttarakhand
8	Central Farm Machinery Testing and Training Institute (CFMTTI), Budhni, Madhya Pradesh
9	Vehicle Research and Development Establishment (VRDE), Ahmednagar, Maharashtra — (Ministry of Defence)
10	North Region Farm Machinery Training and Testing Institute, Hissar, Haryana

Note: List 20 enumerates testing and research institutes referenced in TABLE I.

List 21 (See S. No. 385 of TABLE I)

A.

Braille writers and braille writing instruments
Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
Canes, Electronic aids like the Sonic Guide
Optical, Environmental Sensors
Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
Drafting, Drawing aids, tactile displays
Specially adapted clocks and watches

B.

Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
Wheel chairs falling under heading No. 87.13 of the First Schedule

C. Artificial electronic larynx and spares thereof

D. Artificial electronic ear (Cochlear implant)

E.

Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
Braille paper
All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes
Technical aids for education, rehabilitation, vocational training and employment of the blind such as braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
Assistive listening devices, audiometers
External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
Implants for severely physically handicapped patients including bone cement

List 22 (See S. No. 403 of TABLE I)

Lysosomal Storage Disorders (LSDs)
Adrenoleukodystrophy
Severe Combined Immunodeficiency (SCID)
Chronic Granulomatous disease
Wiskot Aldrich Syndrome
Osteopetrosis
Fanconi Anemia
Laron’s Syndrome
Tyrosinemia
Glycogen storage disorders (GSD) I, III and IV due to poor metabolic control, multiple liver adenomas, or high risk for Hepatocellular carcinoma, or condition of substantial cirrhosis or liver dysfunction, or progressive liver failure
Maple Syrup Urine Disease (MSUD)
Urea cycle disorders
Organic acidemias
Autosomal recessive Polycystic Kidney Disease
Autosomal dominant Polycystic Kidney Disease
Phenylketonuria (PKU)
Non-PKU hyperphenylalaninemia conditions
Homocystinuria
Urea Cycle Enzyme defects
Glutaric Aciduria type 1 and 2
Methyl Malonic Acidemia
Propionic Acidemia
Isovaleric Acidemia
Leucine sensitive hypoglycemia
Galactosemia
Glucose galactose malabsorbtion
Severe Food protein allergy
GH deficiency
Prader Willi Syndrome
Turner syndrome
Noonan syndrome
Acidemias, mitochondrial disorders
Acute Intermittent Porphyria
Wilson’s Disease
Congenital Adrenal Hyperplasia
Neonatal onset Multisystem inflammatory Disease (NoMID)
Gaucher Disease Type I and III
Hurler Syndrome [Mucopolysaccharisosis (MPS) Type I]
Hunter syndrome (MPS II)
Pompe Disease
Fabry Disease
MPS IVA
MPS VI
Cystic Fibrosis
Duchenne Muscular Dystrophy
Spinal Muscular Atrophy
Wolman Disease
Hypophosphatasia
Neuronal ceroid lipofuschinosis
Hypophosphatic Rickets
Atypical Hemolytic Uremic Syndrome.

List 23 (See S. No. 416 of TABLE I)

S. No.	Name of the Country	Name of Designated Airline
1.	Russia	Aeroflot
2.	UAE	Air Arabia, Emirates, Etihad Airways
3.	Kazakhstan	Air Astana
4.	China	Air China, China Eastern Airlines, China Southern Airlines
5.	France	Air France
6.	Mauritius	Air Mauritius
7.	Japan	All Nippon Airways, Japan Airlines
8.	USA	American Airlines, United Airlines
9.	Afghanistan	Ariana Afghan Airlines, Kam Air
10.	Republic of Korea	Asiana Airlines, Korean Air
11.	Bahrain	Gulf Air
12.	Bangladesh	Biman Bangladesh Airlines
13.	UK	British Airways, Virgin Atlantic Airways
14.	Hong Kong	Cathay Pacific Airways
15.	Taiwan	China Airlines
16.	Germany	Lufthansa German Airlines
17.	Bhutan	Druk Air
18.	Egypt	Egypt Air
19.	Israel	El-Al-Israel Airlines
20.	Ethiopia	Ethiopian Airlines
21.	Finland	Fin Air
22.	Iran	Iran Air, Mahan Air
23.	Kuwait	Jazeera Airways, Kuwait Airways
24.	Netherlands	KLM Royal Dutch Airlines
25.	Kenya	Kenya Airways
26.	Malaysia	Malaysia Airlines
27.	Maldives	Maldivian
28.	Sri Lanka	Sri Lankan Airlines
29.	Myanmar	Myanmar Airways
30.	Nepal	Nepal Airlines
31.	Oman	Oman Air
32.	Pakistan	Pakistan International Airlines
33.	Australia	Qantas Airways
34.	Qatar	Qatar Airways
35.	Saudi Arabia	Saudi Arabian Airlines
36.	Singapore	Singapore Airlines, Tiger Airways
37.	Switzerland	Swiss International Airlines
38.	Thailand	Thai Airways
39.	Turkey	Turkish Airlines
40.	Turkmenistan	Turkmenistan Airlines
41.	Uzbekistan	Uzbekistan Airlines
42.	Yemen	Yemen Airways
43.	Canada	Air Canada

List 24 (See S. No. 426 of TABLE I)

Sport	S.No.	Sport Name	Goods	S.No.	Goods Name
1 Archery	1)	Archery	Bows and Arrows	1)	Bows and Arrows
	2)			2)	Bow Handles
	3)			3)	Bow Limbs
	4)			4)	Bow Sinked
	5)			5)	‘V’ Bar Set
	6)			6)	Button
	7)			7)	String Material – fast and light
	8)			8)	Arrow Tabs
	9)			9)	Finger Tabs
	10)			10)	Arm Guards
	11)			11)	Target Face
	12)			12)	Binoculars
	13)			13)	Target Boss
	14)			14)	Bow Strings
	15)			15)	Clicker
	16)			16)	Fletching Jig
	17)			17)	Fletches
	18)			18)	Chest Guard
	19)			19)	Arrow Rest
	20)			20)	Arrow Quiver
	21)			21)	Nock
2 Athletics	1)	Athletics	Throwing Hammers	1)	Throwing Hammers
	2)			2)	Discus
	3)			3)	Shot
	4)			4)	Javelin
	5)			5)	Fibre Glass Vaulting Poles
	6)			6)	Shoes
	7)			7)	Spikes
	8)			8)	Cross Bar
	9)			9)	Pole Vault
	10)			10)	Cross Bar (high Jump)
	11)			11)	Hurdles
	12)			12)	Take off Board
	13)			13)	Pole Vault Upright
	14)			14)	Spring Board
	15)			15)	Starting Blocks
3 Badminton	1)	Badminton	Shuttlecocks	1)	Shuttlecocks
	2)			2)	Racquets
	3)			3)	Racquet Strings
4 Basketball	1)	Basketball	Hydra Upright	1)	Hydra Upright
	2)			2)	Basket balls of superior quality
	3)			3)	24-second electronic device
5 Billiards and Snooker	1)	Billiards and Snooker	Billiards/Snooker Balls	1)	Billiards/Snooker Balls
5 Billiards and Snooker	2)	Billiards and Snooker	Billiards/Snooker Balls	2)	Cues
6 Boxing	1)	Boxing	Cub Protector	1)	Cub Protector
	2)			2)	Head Guard
	3)			3)	Mouth Guard/Gum Shields
	4)			4)	Boxing Gloves
	5)			5)	Speed Balls
	6)			6)	Training Robots
	7)			7)	Shoes
	8)			8)	Teeth Guard
	9)			9)	Punching pad
	10)			10)	Breast Guard for Ladies
	11)			11)	Bandage
	12)			12)	Scoring Device
7 Cricket	1)	Cricket	Cricket balls	1)	Cricket balls
	2)			2)	Bowling machines
	3)			3)	Swiss ball for physical fitness/training
	4)			4)	Aerobic equipment for physical training
8 Carrom	1)	Carrom	Carrom Board	1)	Carrom Board
9 Canoeing, Kayaking and Rowing	1)	Canoeing, Kayaking and Rowing	Boats	1)	Boats
	2)			2)	Paddles
	3)			3)	Ergometers
10 Cycling	1)	Cycling	Helmet, aerodynamic	1)	Helmet, aerodynamic
	2)			2)	Skin fit riding kit (T-Shirt and shorts in one piece)
	3)			3)	Leather cycling shoes, with cleats
	4)			4)	Gloves
	5)			5)	Skin-fit warming up kit(One piece lower and top full sleeve)
	6)			6)	Racing cycles (Road) for competitions and training, with spares
	7)			7)	Racing cycle (Track) for competitions and training ,with spares
11 Fencing	1)	Fencing	Complete set of fencing equipment with accessories/spares	1)	Complete set of fencing equipment with accessories/spares
11 Fencing	2)	Fencing	Complete set of fencing equipment with accessories/spares	2)	Shoes
12 Football	1)	Football	Footballs of superior quality	1)	Footballs of superior quality
	2)			2)	Goal keeper kits, complete
	3)			3)	Football Shoes
	4)			4)	Shin Guard
13 Gymnastics	1)	Gymnastics	Trampoline	1)	Trampoline
	2)			2)	Parallel bar
	3)			3)	Horizontal bar
	4)			4)	Pommel horse
	5)			5)	Vaulting horse
	6)			6)	Roman rings
	7)			7)	Vault runway
	8)			8)	Vaulting Boards
	9)			9)	Balance Beams
	10)			10)	Uneven bar
	11)			11)	Floor plates
	12)			12)	Parallel bar rails
	13)			13)	Uneven bar rails
	14)			14)	Straps and rings
	15)			15)	Scoring System
	16)			16)	Mushroom
	17)			17)	Beat Board
	18)			18)	Spare Bars
	19)			19)	Crash Mats
	20)			20)	Acrobatic Tumbling Mat
	21)			21)	Floor Exercise Mat
	22)			22)	Rhythmic Apparatus Ball
	23)			23)	Rope, Clubs & Ribbon
	24)			24)	Palm Guard
14 Golf	1)	Golf	Golf balls	1)	Golf balls
14 Golf	2)	Golf	Golf balls	2)	Golf clubs
15 Hockey	1)	Hockey	Complete goal keeper’s kits	1)	Complete goal keeper’s kits
	2)			2)	Synthetic dimpled balls
	3)			3)	Shoes
	4)			4)	Hockey Sticks
	5)			5)	Goal Post
	6)			6)	Turf Cleaning Machine
	7)			7)	Ball Throwing Machine
16 Hand Ball	1)	Hand Ball	Hand balls of superior quality	1)	Hand balls of superior quality
17 Judo	1)	Judo	Judo Mats	1)	Judo Mats
	2)			2)	Judo Dresses
	3)			3)	Supporting and Strapping
	4)			4)	Judo Dummy
	5)			5)	Shoes
	6)			6)	Crash Mat
	7)			7)	Scoring System
18 Shooting	1)	Shooting	Rifles – .22 Calibres(should have at least an outside barrel diameter of 10 mm.)	1)	Rifles – .22 Calibres(should have at least an outside barrel diameter of 10 mm.)
	2)			2)	Pistols – .22 and .32 Calibres(barrels should be measured from the Breach point)
	3)			3)	Air Rifles/Pistols – 4.5 mm/0.177 Calibres
	4)			4)	Shot Guns – 12 bore(should be “Ventilated Rib” and “Single Sighting Planes”)
	5)			5)	Air pellets – Diabelotype(i.e. with flat nose and metround on painted nose)
	6)			6)	Ammunition12 bore cartridges, .27 air pellets, .22 bore match cartridges, .22 bore rapid fire (short) cartridges, .22 bore pistol match standard sports, .32 bore wad-cutters
	7)			7)	.32 bore revolver (barrel length should not be less than 4½”, and measurements are to be taken from the end of the cylinder holding the cartridge)
	8)			8)	.22 bore revolver – (barrel length same as above)
	9)			9)	Telescope
	10)			10)	12 Bore Gun
	11)			11)	.38/.357 revolver/pistol
	12)			12)	Rifles 7.62/.308 or any caliber upto 8 mm
	13)			13)	Electronic Target scoring system
	14)			14)	Clay birds
19 Skiing	1)	Skiing	Skis	1)	Skis
	2)			2)	Ski bindings
	3)			3)	Ski boots
	4)			4)	Ski suits
	5)			5)	Shoes
20 Swimming/Water Polo	1)	Swimming/Water Polo	Goggles	1)	Goggles
	2)			2)	Pace clocks
	3)			3)	Pull buoy
	4)			4)	Kick boards
	5)			5)	Lane Rope
	6)			6)	Resuscitators
	7)			7)	Life Jackets
	8)			8)	Portable Starting Blocks
	9)			9)	Stop Watch
21 Table Tennis	1)	Table Tennis	Balls	1)	Balls
	2)			2)	Racquets
	3)			3)	Rubber sheets
22 Volleyball	1)	Volleyball	Volleyballs of superior quality	1)	Volleyballs of superior quality
	2)			2)	Pressure gauge
	3)			3)	Knee pads
	4)			4)	Volleyball adjustable poles
	5)			5)	Volleyball fibreglass antenna
23 Water Polo	1)	Water Polo	Balls	1)	Balls
23 Water Polo	2)	Water Polo	Balls	2)	Caps
24 Weightlifting	1)	Weightlifting	Barbell sets and rods	1)	Barbell sets and rods
	2)			2)	Barbell Plates/discs
	3)			3)	Shoes
25 Wrestling	1)	Wrestling	Wrestling Mats	1)	Wrestling Mats
	2)			2)	Dummy
	3)			3)	Wrestling costumes
26 Yachting	1)	Yachting	Binoculars	1)	Binoculars
26 Yachting	2)	Yachting	Binoculars	2)	Boats and other accessories
27 Equestrian	1)	Equestrian	Saddle	1)	Saddle
	2)			2)	Bridle
	3)			3)	Stirrup Leather
	4)			4)	Stirrup Iron
	5)			5)	Bits
	6)			6)	Jumping Set
	7)			7)	Warm Blood horse
28 Kabbadi	1)	Kabbadi	Mats	1)	Mats
28 Kabbadi	2)	Kabbadi	Mats	2)	Shoes
29 Karate	1)	Karate	Karate Mat	1)	Karate Mat
29 Karate	2)	Karate	Karate Mat	2)	Kit
30 Lawn Tennis	1)	Lawn Tennis	Rackets	1)	Rackets
	2)			2)	Balls
	3)			3)	Shoes
	4)			4)	Racket String/Gut
31 Lawn Bowling	1)	Lawn Bowling	Balls	1)	Balls
31 Lawn Bowling	2)	Lawn Bowling	Balls	2)	Jack
32 Rowing	1)	Rowing	Fixed Purt	1)	Fixed Purt
	2)			2)	Shoes
	3)			3)	Row Balls
	4)			4)	Assorted tools
	5)			5)	Carbon fibre oars and sculls
	6)			6)	Buttons and sleeves for oars
	7)			7)	Material for boat repair
33 Rugby	1)	Rugby	Balls	1)	Balls
33 Rugby	2)	Rugby	Balls	2)	Shoes
34 Sepak Takraw	1)	Sepak Takraw	Balls	1)	Balls
35 Softball	1)	Softball	Bat (slugger)	1)	Bat (slugger)
	2)			2)	Catcher kit
	3)			3)	Balls
	4)			4)	Umpire Kit
	5)			5)	Left hand gloves
	6)			6)	Home Plate Rubber
	7)			7)	Mitt
	8)			8)	Chest Guard
	9)			9)	Leg Guard
	10)			10)	Hard Tow Shoe
	11)			11)	Face Mask
	12)			12)	Helmets
36 Squash	1)	Squash	Racket	1)	Racket
36 Squash	2)	Squash	Racket	2)	Balls

Sports Equipment Lists

List 25 (See S. No. 428 of TABLE I)

Category: Softwear Mountaineering Equipment

S.No.	Goods Name
1	Climbing boots
2	Boot covers
3	Sleeping bags (feather)
4	Jackets (feather)
5	Trousers (feather)
6	Windproof Jackets
7	Windproof Pants
8	Anorack
9	Sallopat
10	Thermal undersuits
11	Gloves (feather)
12	Face Masks
13	High Altitude light weight tents
14	Summit tents
15	Bivouac
16	Survival Blankets
17	Carrymats
18	Ruck Sack frameless
19	Climbing ropes
20	Snow Goggles
21	Harnesses
22	Mittens
23	Gaiters

Category: Iron Mongery Mountaineering Equipment

S.No.	Goods Name
1	Ice Axe
2	Ice Axe cum hammers
3	Rock Hammers
4	Ice Pittons
5	Carabiners
6	Rock Pittons
7	Ascenders and Descenders
8	Friends (sets)
9	Nuts and chocks
10	Pulleys
11	Etrier
12	Drills
13	Expansion bolts
14	Rescue pulleys
15	Sledges
16	Rescue stretchers
17	Crampons
18	Head lamps
19	Altimeters
20	Binoculars of high magnification
21	Avalanche peeps trans receivers
22	Oxygen Cylinders, Masks and other accessories
23	Gas Stoves/burners
24	Petrol stoves with accessories
25	MSR bottles

Category: Rock Climbing Equipment

S.No.	Goods Name
1	Holds
2	Climbing slippers
3	Harness
4	Climbing ropes
5	Anchors
6	Mechanical belay devices
7	Rock climbing shoes

List 26 (See S. No. 430 of TABLE I)

Serial No.	Goods Description
1	Ammunition-cartridges
2	Shooting sling, shooting glasses, ear muff, ear plugs, kneeling roll, shooting stand, spotting scope with stand and stop watch
3	Skeet or trap or double trap machine with acoustic release
4	Targets and paper targets
5	Training aid for dry firing for all the shooting disciplines
6	Computer controlled or electronics-controlled target system for 10 metre, 25 metre, 50 metre and 300 metre
7	Tool box for different machines used for sports of shooting
8	Competition sights and aperture, namely rear and front sights
9	Wooden or aluminium stocks, grips and cases
10	Cleaning material for weapons, namely, rod, cotton buds, oil and grease for arms

List 27 (See S. No. 432 of TABLE I)

Category: Anti-doping and Dope Testing Equipment

Serial No.	Goods Description
1	Gas Chromatograph
2	Gas Chromatograph-NPD
3	Gas Chromatograph-FID
4	Gas Chromatograph-C-Isotope Ratio Mass Spectrometer
5	Gas Chromatograph-high resolution Mass Spectrometer
6	Liquid Chromatograph
7	Liquid Chromatograph-Mass Spectrometer
8	Elisa Processor
9	Immuno Assay Analyser
10	Blood cell counter and other Hematology analysers
11	DNA/EPO analysing equipments including cameras and other accessories
12	Computer and software, other accessories for operating the dope testing related equipment
13	Auxiliary equipment for laboratory use like centrifuges; electronic balances; fume hoods; Gas generators; gas supply systems including regulators, pipes and other lab wares
14	Laboratory safety equipment including access control systems

Category: Chemicals used for sample processing for dope testing

Serial No.	Goods Description
1	Chemicals used for sample processing for dope testing

Category: Pure drug standards and its metabolites; spiked drug standards in urine/blood; Synthetic standards

Serial No.	Goods Description
1	Pure drug standards and its metabolites; spiked drug standards in urine/blood; Synthetic standards

List 28 (See S. No. 104 and Condition no. 10 of TABLE I)

Sl. No.	Institution
1	AIIMS, New Delhi
2	Centre for Human Genetics, Bengaluru
3	Institute of Post Graduate Medical Education and Research, Kolkata
4	King Edward Memorial Hospital, Mumbai
5	Maulana Azad Medical College, New Delhi
6	Nizam Institute of Medical Sciences, Secundarabad
7	PGIMR, Chandigarh
8	Sanjay Gandhi Post Graduate Institute of Medical Science, Lucknow

List 29 (See S. No. 427 of TABLE I)

Sport: Archery

S.No.	Goods Name
1	Bows and Arrows
2	Bow Handles
3	Bow Limbs
4	Bow Sinked
5	‘V’ Bar Set
6	Button
7	String Material – fast and light
8	Arrow Tabs
9	Finger Tabs
10	Arm Guards
11	Target Face
12	Binoculars
13	Target Boss
14	Bow Strings
15	Clicker
16	Fletching Jig
17	Fletches
18	Chest Guard
19	Arrow Rest
20	Arrow Quiver
21	Nock

Sport: Athletics

S.No.	Goods Name
1	Throwing Hammers
2	Discus
3	Shot
4	Javelin
5	Fibre Glass Vaulting Poles
6	Shoes
7	Spikes
8	Cross Bar
9	Pole Vault
10	Cross Bar (high Jump)
11	Hurdles
12	Take off Board
13	Pole Vault Upright
14	Spring Board
15	Starting Blocks

Sport: Badminton

S.No.	Goods Name
1	Shuttlecocks
2	Racquets
3	Racquet Strings

Sport: Basketball

S.No.	Goods Name
1	Hydra Upright
2	Basket balls of superior quality
3	24-second electronic device

Sport: Billiards and Snooker

S.No.	Goods Name
1	Billiards/Snooker Balls
2	Cues

Sport: Boxing

S.No.	Goods Name
1	Cub Protector
2	Head Guard
3	Mouth Guard/Gum Shields
4	Boxing Gloves
5	Speed Balls
6	Training Robots
7	Shoes
8	Teeth Guard
9	Punching pad
10	Breast Guard for Ladies
11	Bandage
12	Scoring Device

Sport: Cricket

S.No.	Goods Name
1	Cricket balls
2	Bowling machines
3	Swiss ball for physical fitness/training
4	Aerobic equipment for physical training

Sport: Carrom

S.No.	Goods Name
1	Carrom Board

Sport: Canoeing, Kayaking and Rowing

S.No.	Goods Name
1	Boats
2	Paddles
3	Ergometers

Sport: Cycling

S.No.	Goods Name
1	Helmet, aerodynamic
2	Skin fit riding kit (T-Shirt and shorts in one piece)
3	Leather cycling shoes, with cleats
4	Gloves
5	Skin-fit warming up kit(One piece lower and top full sleeve)
6	Racing cycles (Road) for competitions and training, with spares
7	Racing cycle (Track) for competitions and training, with spares

Sport: Fencing

S.No.	Goods Name
1	Complete set of fencing equipment with accessories/spares
2	Shoes

Sport: Football

S.No.	Goods Name
1	Footballs of superior quality
2	Goal keeper kits, complete
3	Football Shoes
4	Shin Guard

Sport: Gymnastics

S.No.	Goods Name
1	Trampoline
2	Parallel bar
3	Horizontal bar
4	Pommel horse
5	Vaulting horse
6	Roman rings
7	Vault runway
8	Vaulting Boards
9	Balance Beams
10	Uneven bar
11	Floor plates
12	Parallel bar rails
13	Uneven bar rails
14	Straps and rings
15	Scoring System
16	Mushroom
17	Beat Board
18	Spare Bars
19	Crash Mats
20	Acrobatic Tumbling Mat
21	Floor Exercise Mat
22	Rhythmic Apparatus Ball
23	Rope, Clubs & Ribbon
24	Palm Guard

Sport: Golf

S.No.	Goods Name
1	Golf balls
2	Golf clubs

Sport: Hockey

S.No.	Goods Name
1	Complete goal keeper’s kits
2	Synthetic dimpled balls
3	Shoes
4	Hockey Sticks
5	Goal Post
6	Turf Cleaning Machine
7	Ball Throwing Machine

Sport: Hand Ball

S.No.	Goods Name
1	Hand balls of superior quality

Sport: Judo

S.No.	Goods Name
1	Judo Mats
2	Judo Dresses
3	Supporting and Strapping
4	Judo Dummy
5	Shoes
6	Crash Mat
7	Scoring System

Sport: Shooting

S.No.	Goods Name
1	Rifles – .22 Calibres (should have at least an outside barrel diameter of 10 mm.)
2	Pistols – .22 and .32 Calibres (barrels should be measured from the Breach point)
3	Air Rifles/Pistols – 4.5 mm/0.177 Calibres
4	Shot Guns – 12 bore (should be “Ventilated Rib” and “Single Sighting Planes”)
5	Air pellets – Diabelotype (i.e. with flat nose and metround on painted nose)
6	Ammunition: 12 bore cartridges, .27 air pellets, .22 bore match cartridges, .22 bore rapid fire (short) cartridges, .22 bore pistol match standard sports, .32 bore wad-cutters
7	.32 bore revolver (barrel length should not be less than 4½”, and measurements are to be taken from the end of the cylinder holding the cartridge)
8	.22 bore revolver – (barrel length same as above)
9	Telescope
10	12 Bore Gun
11	.38/.357 revolver/pistol
12	Rifles 7.62/.308 or any caliber upto 8 mm
13	Electronic Target scoring system
14	Clay birds

Sport: Skiing

S.No.	Goods Name
1	Skis
2	Ski bindings
3	Ski boots
4	Ski suits
5	Shoes

Sport: Swimming/Water Polo

S.No.	Goods Name
1	Goggles
2	Pace clocks
3	Pull buoy
4	Kick boards
5	Lane Rope
6	Resuscitators
7	Life Jackets
8	Portable Starting Blocks
9	Stop Watch

Sport: Table Tennis

S.No.	Goods Name
1	Balls
2	Racquets
3	Rubber sheets

Sport: Volleyball

S.No.	Goods Name
1	Volleyballs of superior quality
2	Pressure gauge
3	Knee pads
4	Volleyball adjustable poles
5	Volleyball fibreglass antenna

Sport: Water Polo

S.No.	Goods Name
1	Balls
2	Caps

Sport: Weightlifting

S.No.	Goods Name
1	Barbell sets and rods
2	Barbell Plates/discs
3	Shoes

Sport: Wrestling

S.No.	Goods Name
1	Wrestling Mats
2	Dummy
3	Wrestling costumes

Sport: Yachting

S.No.	Goods Name
1	Binoculars
2	Boats and other accessories

Sport: Equestrian

S.No.	Goods Name
1	Saddle
2	Bridle
3	Stirrup Leather
4	Stirrup Iron
5	Bits
6	Jumping Set

Sport: Kabbadi

S.No.	Goods Name
1	Mats
2	Shoes

Sport: Karate

S.No.	Goods Name
1	Karate Mat
2	Kit

Sport: Lawn Tennis

S.No.	Goods Name
1	Rackets
2	Balls
3	Shoes
4	Racket String/Gut

Sport: Lawn Bowling

S.No.	Goods Name
1	Balls
2	Jack

Sport: Rowing

S.No.	Goods Name
1	Fixed Purt
2	Shoes
3	Row Balls
4	Assorted tools
5	Carbon fibre oars and sculls
6	Buttons and sleeves for oars
7	Material for boat repair

Sport: Rugby

S.No.	Goods Name
1	Balls
2	Shoes

Sport: Sepak Takraw

S.No.	Goods Name
1	Balls

Sport: Softball

S.No.	Goods Name
1	Bat (slugger)
2	Catcher kit
3	Balls
4	Umpire Kit
5	Left hand gloves
6	Home Plate Rubber
7	Mitt
8	Chest Guard
9	Leg Guard
10	Hard Tow Shoe
11	Face Mask
12	Helmets

Sport: Squash

S.No.	Goods Name
1	Racket
2	Balls

TABLE II – Customs Tariff Exemptions

S.No.	Chapter or Heading or Subheading or Tariff Item	Description of Goods	Standard Rate	Integrated Goods and Services Tax	Condition No.
1	39 or any other chapter	Security fibre, security threads, Paper Based Taggant, including M-feature, for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	1
2	39 or any other chapter	Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026	Nil	–	1
3	4802	Mould vat made watermarked bank note paper, imported by (i) the Bank Note Press, Dewas, (ii) the Currency Note Press, Nasik, (iii) the India Security Press, Nasik, (iv) the Security Printing Press, Hyderabad, (v) the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or (vi) the Bhartiya Reserve Bank Note Mudran Limited, Salbony	Nil	–	–
4	4907	Printed Indian Bank Notes, imported by the Reserve Bank of India	Nil	–	–
5	71	Current coins of the Government of India	Nil	–	–
6	Any Chapter	Supplies by Air India Engineering Services Limited (M/s AIESL): Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	2
7	Any Chapter	(i) Machines, appliances, instruments, parts and equipment required for the construction of, or fitment to, or maintenance of, patrol crafts; (ii) Wireless transmission and receiving sets and their components; (iii) Night vision equipment and their components; (iv) Arms and their components, and ammunition; (v) Radio communication test sets; (vi) Spare parts of patrol crafts; (vii) Spare parts in respect of any of the above items; Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	3
8	Any Chapter	(i) Spedeheat grenades CS, 3-way grenades CN/CS, practice grenades, blast dispersion grenades with two second bouchon, model 34 single blast grenades, one second delay firing mechanism for spede-heat grenades, two seconds delay firing mechanism for three-way grenades; (ii) Long range shells CN/CS, short range shells CN/CS, slite rite-shells CN/CS, practice shells CN/CS; (iii) Refills, accessories caps, gas pellets and recapping and decapping machines for practice shells, gas guns and accessories and spare parts for gas guns; (iv) Truncheons, truncheon cartridges, one second bouchons, two second bouchons, chemical mace, aerosol tear gas spray, tear gas billets, paper fog and bullet proof protective vests; Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	4
9	Any Chapter	Machinery, equipment, instruments, fittings, devices, scientific apparatus, components, spares, tools, accessories, computer hardware, computer software, technical know-how (in the form of documents and drawings in the printed media) castings, forgings, pipings, tubings, raw materials and consumables required for the purpose of ATVP of the Ministry of Defence: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	5
10	Any Chapter	Ballistic grade aramid fabric, aramid thread, aramid yarns, ballistic grade ceramic plate, high performance polyethylene plate, special grade polyurethane paste and special grade thermoplastic film required for the manufacture of bullet proof jackets and bullet proof helmets for supply to the armed forces of the Union under the Ministry of Defence or the Police Forces of the States or the Union Territories: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	6
11	Any Chapter	Bomb disposal suits/helmets/protection shields, Bomb suppression blanket, Explosive detectors including hand held or portable type, Electronic stethoscope, Remote car opening tool (push/pull type), Inspection/Search mirrors – illuminated/telescopic or otherwise, Mine detectors, Metal detectors (portable or fixed), Postal bomb detector, Explosive container, Water jet disrupter with cartridges and laser sight and Telescopic manipulator, Non-linear junction detector, Optical fibre scopes, Search lights (dragon variety), Radiation detectors, Parcel viewer, Alarm systems, CCTV systems, Bomb disrupter, Bomb trailer, Blasting machines, Wire and cable locator: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	7
12	Any Chapter	All goods imported for the use of Special Protection Group for operational purpose: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	8
13	Any Chapter	Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of DIVYA DRISHTI Programme of the Ministry of Defence: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	9
14	Any Chapter	Ballistic Grade aramid yarn: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	1 and 10
15	Any Chapter	Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, computer hardware, castings, forgings piping, tubing, chemicals, bio-chemicals, refrigerants, raw materials and consumables: Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	–	11
16	Any Chapter	Medals and decorations (including medal ribbons): Provided that the exemption from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	12
17	Any Chapter	Personal effects of the persons on duty out of India with the Indian Navy, Army, or Air Force or Central Para Military Forces: Provided that the exemption from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	13
18	Any Chapter	Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution: Provided that the exemption from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	14
19	Any Chapter	Imported stores purchased out of bonded stocks lying in a warehouse: Provided that the exemption from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	15
20	Any Chapter	Goods imported for trial, demonstration or training before any authority under the Ministry of Defence in the Government of India: Provided that the exemption from whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely: (i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic); and (viii) Under Vehicle search Mirrors: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	16
21	8406 82 00	Steam Turbines and other vapour turbines with output between 5-15 MW for Naval craft: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
22	8408 10 93	Compression Ignition Internal Combustion piston engine with output more than 3 MW for Naval craft: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
23	8411 12 00	Turbojets, turbo-propellers and other gas turbines for Mig29 K or LCA: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
24	8411 21 00, 8411 22 00	Turbojets, turbo-propellers and other gas turbines for Multi-role or Utility Helicopters: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
25	8487 10 00	Ships or boats propellers and blades required as Controllable pitch propellers for Naval craft: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
26	8502 13 20, 8502 13 30, 8502 13 40	Electric generating sets with power output 1-3 MW: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
27	8502 39 90	Electric generating sets with power output 1 MW and above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
28	8543 70 13	Mine detector for Mine Detection Sweep: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
29	8705 90	Special purpose motor vehicle, other than those principally designed for the transport of persons or goods for Vehicle based Mine scattering system: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
30	84, 85, 8802 12 00, 90 or 93	(i) Helicopters of an unladen weight exceeding 2000 kg of the following types, – (a) Military Helicopters with co-axial intermeshing or tandem rotors (KA 31, Kamov Ka 226, Chinook); (b) Military Helicopters with empty weight more than 3500 Kg (Multi role and utility helicopters, Apache AH 64E); (ii) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (i) above; (iii) Ammunitions for the goods mentioned at item (i) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
31	84, 85, 8802 20 00, 90 or 93	(i) Aeroplanes and other aircraft of an unladen weight not exceeding 2000 kg required under the category of Military trainer aircraft; (ii) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (i) above; (iii) Ammunitions for the goods mentioned at item (i) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
32	84, 85, 8802 30 00, 8806, 90 or 93	(i) Aeroplanes and other aircraft of an unladen weight exceeding 2000 kg, but not exceeding 15,000 Kg required under the following categories, – a. RPA for military use- Operating altitude more than 35000 feet (HALE-High Altitude Long Endurance); b. Fighter aircraft (MMRCA, MRFA); (ii) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (i) above; (iii) Ammunitions for the goods mentioned at item (i) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
33	84, 85, 8802 40 00, 8806, 90 or 93	(i) Aeroplanes and other aircraft of an unladen weight exceeding 15,000 Kg required under the following categories, – a. Carrier Borne Fighter aircraft; b. Military Transport aircraft (C-130, C-17); c. Flight Refueller aircraft; d. AWACS aircraft; e. Recce and surveillance aircraft; f. Amphibious aircraft; (ii) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (i) above; (iii) Ammunitions for the goods mentioned at item (i) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
34	8807	Parts of goods of heading 8801 or 8802 or 8806: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
35	8805 10 20	Deck Arrestor or similar gear required as Aircraft arrestor gears: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
36	8906 90	Other vessels, including warships and lifeboats other than rowing boats required under the category of underwater vehicle/platforms for special operations: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
37	9301 10	Artillery weapons (for example guns, howitzers, and mortars) under the category of Guns (127 mm): Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
38	9301 10 90	Artillery weapons under the category of Heli Portable Howitzer of calibre more than 150 mm and weight 4500 Kg or less: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
39	9303	Rifles under the category of Sniper rifles .338 inch or more: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
40	84, 85, 87, 90 or 9306	(i) Rockets with calibre more than 250 mm; (ii) Integrated Air Defence Weapons Systems (IADWS); (iii) Vehicles, Launchers, Missiles with containers, Guns, Radars, Command posts, Sensor systems, Power generation units, Maintenance and repair equipment for goods mentioned at (ii) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
41	84, 85, 90 or 9306	(i) The following goods, namely, – (a) Ship launched missiles with range 8-32 Km; (b) Land based missiles range more than 100 Km; (c) Torpedoes; (d) Shoulder fired surface to air missile; (e) Submarine launched land attack cruise missile; (f) Harpoon anti-ship missile; (g) Medium range anti-ship missile; (ii) Systems, sub-systems, equipment, parts, sub-parts, tools, test equipment, software meant for Long range Surface to Air Missile System (LR SAM); (iii) Missiles, Command and control Units, Radars, self-propelled launchers, Simulators, Inflatable dummies, Vehicles, Power generation units, Maintenance and repair equipment for goods mentioned at (ii) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
42	84, 85, 87, 9301 10 10 or 93	(i) Self-propelled Air Defence Gun Missile System; (ii) Vehicles, missiles, guns, radar, command and control post for goods mentioned at (i) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
43	49, 73, 84, 85, 90 or 93	(i) Parts, sub-parts, inputs for use in manufacture of AK-203 rifle; (ii) Machinery, Fixtures, Gauges, Tools and jigs for goods mentioned at (i) above; (iii) Technical documentation in respect of goods mentioned in (i) and (ii) above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
44	88, 8536	Flight Motion Simulator and its parts: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
45	88, 8536	Target Motion Simulator and its parts: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
46	Any Chapter	Parts, sub-assemblies of HACFS: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
47	84, 85	Low noise amplifier (Hermetic sealed), vent guide assembly – Return vent guided assembly-supply, vent guide assembly – NBC for MRSAM system: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
48	84, 85, 87, 90, 93	Parts and sub-assemblies of IAWDS: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
49	88	Military transport aircraft (C-140, C-295 MW): Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
50	89	Deep submergence rescue vessel: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
51	89	Unmanned Underwater vessels/platforms: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
52	8807	Ejection Seats for fighter aircrafts: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
53	8506	High performance batteries for drones and specialised equipment: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
54	8525	Communication devices including software defined radios with component and accessories: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
55	9019, 9020	Air diving, rebreather sets, diving systems, components and accessories: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
56	89	Sonobuoys for Naval Air Assets: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
57	93	Ship launched missiles: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
58	93	Rockets with calibre more than 100 mm: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
59	88	RPA (Remote Pilot Aircraft) for military use: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
60	Any Chapter	Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Gun, MAG Gun: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
61	49	Technical documentation in respect of Goods mentioned at S. Nos. 21 to 60 above: Provided that nothing contained in this S.No. shall have effect on or after the 1st July, 2029	Nil	Nil	17
62	9801	Goods required for setting up of any Mega Power Project specified in List 1 appended to TABLE II, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012, that is to say, (i) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (ii) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (i); or (iii) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (iv) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause (i): Provided that nothing contained in this S.No. shall have effect after 30th September 2027	Nil	–	18 and 19
63	9801	Goods required for, – (i) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation); (ii) power transmission, sub-transmission or distribution projects: Provided that nothing contained in this S.No. shall have effect after the 30th September, 2027	5%	–	18
64	9801	All goods: Provided that nothing contained in this S.No. shall have effect after the 30th September, 2027	5%	–	18
65	9801	Water Supply Projects Explanation. – Water supply projects notified under the heading 9801 against item numbers 26 and 26A of notification No. 42/96-Customs, dated the 23rd July, 1996 [G.S.R. 294 (E), dated the 23rd July, 1996]: Provided that nothing contained in this S.No. shall have effect after the 30th September, 2027	Nil	–	18
66	9801	Goods required for setting up of any Nuclear Power Project specified in List 2 appended to TABLE II, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy: Provided that nothing contained in this S.No. shall have effect after the 30th September, 2027	Nil	–	18 and 20
67	Any Chapter	Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	21
68	Any Chapter	Equipment or buoys required for Research Moored Array for African Asian Australian Monsoon Analysis and Prediction (RAMA) programme: Provided that nothing contained in this S.No. shall have effect after the 31st July, 2026	–	Nil	22
69	Any Chapter	(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) proto-types, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year: Provided it is imported by Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	5%	–	23
70	Any Chapter	(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (for experimental purposes); (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) prototypes, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year: Provided it is imported by Research institutions, other than a hospital: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	5%	–	24
71	Any Chapter	(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) Accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; and (d) Prototypes, the CIF value of which does not exceed rupees fifty thousand in a financial year: Provided it is imported by Departments and laboratories of the Central Government and State Government, other than a hospital: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	5%	–	25
72	Any Chapter	(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) Accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches: Provided it is imported by Regional Cancer Center (Cancer Institute): Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2029	5%	–	26
73	Any Chapter	The following goods, namely: (i) Foodstuffs; (ii) Medicines; (iii) Medical stores of perishable nature; (iv) Clothing; (v) Blankets: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	27
74	Any Chapter	Goods imported by the Indian Red Cross Society: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	28
75	Any Chapter	Wool, Woollen Fabrics and Woollen apparels received as gifts by the Indian Red Cross Society: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	–
76	Any Chapter	Drugs, medicines and medical equipments: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	29
77	Any Chapter	(i) Gift commodities imported by Cooperative for American Relief Everywhere, Incorporated, since renamed as Cooperative for Assistance and Relief Everywhere Incorporated, (hereinafter referred to as CARE) or its distributing Organisations, approved by the Government of India, under the Agreement between President of India and CARE; (ii) Supplies and equipment imported by CARE or its distributing Organisations, approved by the Government of India, under the Agreement between President of India and CARE; and (iii) Supplies and equipment for the official use of the officers of CARE: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	30
78	Any Chapter	Goods imported into India for the purposes of relief and rehabilitation: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	31
79	Any Chapter	Articles of food and edible material: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	32
80	Any Chapter	(i) Articles donated to the Government of India for use of defence personnel; (ii) Articles including bullion donated to the National Defence Fund: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	33
81	Any Chapter	Goods, gifted or supplied free of cost under a bilateral agreement between the Government of India and a Foreign Government: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029	Nil	Nil	–

Customs Exemption Conditions – Table II Annexure

Explanation

—

(I) For the purposes of this Table II, the rate specified in column (4) or column (5) of the said Table is ad valorem rate, unless otherwise specified;

(II) For the removal of doubts, –

(a) “-” appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962, for the time being in force.

[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 431

(b) “-” appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 read with any other notifications issued under the said Act, for the time being in force.

ANNEXURE TO TABLE II

Condition No.	Condition
1.	If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
2.	If, – (i) the supplies are made to the three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force for use of Government of India for the purpose of certain special assignments; and (ii) an officer not below the rank of an Air Vice-Marshal certifies in each case that the said supplies are required for the purpose specified above.
3.	If,- (i) the goods are imported by the Government of India, or by a person authorised by that Government or shipped on the order of a Department of that Government for use in anti-smuggling operations or Coastal Security Operations or Internal Security Operations and are appropriated under such order at the time of shipment, and (ii) the importer produces a certificate from a. the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for use in anti-smuggling operations, or b. from an officer not below the rank of Joint Secretary to the Government of India, in the Ministry of Home Affairs that the said goods are intended for use in coastal security operations or internal security operations.
4.	If,- (i) the said goods are imported for the use of Police Force of the States or the Union territories, or the Central Para military Forces; and (ii) the importer produces a certificate from the Under Secretary to the Government of India in the Ministry of Home Affairs to the effect that the said goods are intended for the aforesaid use.
5.	If,- (i) the said goods are imported by work centres of the ATVP, Government agencies or public sector undertakings, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and (ii) such importers produce to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of import, in each case, a list of the said goods with their relevant description, duly certified by the Project Director or Director of the ATV Programme (of the rank of Rear Admiral of the Indian Navy or of equivalent rank of the Joint Secretary to the Government of India), to the effect that the said goods are required for the ATVP, shall be used only for the ATVP and that they are not manufactured in India.
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6.	If,- (i) the importer furnishes to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of importation, in each case, a list of the said goods, with relevant description and quantities required for the manufacture of such bullet proof jackets; and (ii) such list is duly certified by an officer not below the rank of a Joint Secretary to the Government of India :- a. in the Ministry of Defence, in the case of imports made against an order for supply of such bullet proof jackets to the Armed Forces of the Union under the Ministry of Defence; or b. in the Ministry of Home Affairs, in case the import is made against an order for supply of such bullet proof jackets to the Police Forces of the States or the Union Territories. Explanation. – Police Forces of the States or the Union Territories shall also include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47of 1986).
7.	If,- (i) imported by the Police Force of the States or Union territories or Central Reserve Police Force, National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force, for bomb detection or disposal purposes; and (ii) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
8.	If the importer produces a certificate from an officer in the Cabinet Secretariat not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.
9.	If,- (i) the said goods are imported by works centers of the DIVYA DRISHTI Programme, Government agencies or public sector undertakings, as the case may be, designated by an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Defence; and (ii) such importers produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description, –
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 433
	a. duly certified by the Director, Defence Electronic Research Laboratory or Chief Managing Director, Electronics Corporation of India Limited, to the effect that the said goods are required for the DIVYA DRISHTI Programme, shall be used only for the DIVYA DRISHTI programme and that they are not manufactured in India; and b. duly certified also by an officer not below the rank of an Under Secretary to the Government of India in the Ministry of Defence to the effect that the import of the said goods mentioned in the said list are authorized by the Ministry of Defence under and for the purposes of the DIVYA DRISHTI Programme.
10.	If,- (i) the goods are imported by a manufacturer for use in the manufacture of Ballistic grade aramid fabric; (ii) the importer, at the time of importation, in each case, furnishes to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, an undertaking that such aramid fabric shall be supplied only to a manufacturer of bullet proof jackets for further supply to the armed Forces of the Union under the Ministry of Defence or the Police Forces of the States or the Union territories. Explanation. – The expression “Police Forces of the States or the Union-territories” shall include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986).
11.	If, – (i) the said goods are imported by authorised works centres of the International Thermonuclear Experimental Reactor (ITER) -India, Institute of Plasma Research, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Department of Atomic Energy; and (ii) the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Project Director, (ITER)-India project, to the effect that – a. the goods mentioned in the said list are required for the purposes of the ITER -India project; b. the said goods shall be used only for the said project.
12.	If imported directly by the Government of India in the Ministry of Defence.
13.	If imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war.
14.	If, – (i) a certificate is produced from the Ministry of Defence that the said goods are intended solely for the purpose of maintenance of war graves; and (ii) the head of the importing institution certifies in each case that the said goods are intended only for the above purpose and shall not be sold or disposed of.
15.	If, – (i) the imported stores are intended to be supplied free by the Government for use of the crew of a ship of the Coast Guard Organisation, in accordance with their conditions of service; (ii) a shipping bill in the prescribed form has been presented and the export duties, penalties, rent, interest and other charges payable, in respect of the imported stores have been paid; (iii) an order for clearance of the imported stores for taking on board a ship of the Coast Guard Organisation has been made by the proper officer; and (iv) the procedure as specified by the Commissioner of Customs in this behalf is followed.
16.	If,- (i) a certificate from the Under Secretary to the Government of India in the Ministry of Defence is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, in each case, that the goods imported are for the purpose of trial, demonstration or training, and (ii) the importer undertakes, in each case, to pay the duty leviable on such goods (except those which are certified by the said Under Secretary as having been consumed in the process of trial, demonstration or training) which are not re-exported by him within a period of two years from the date of importation or within such extended period that the said Assistant Commissioner may allow.
17.	If imported into India by the Ministry of Defence, or the Defence forces, or the Defence Public Sector Units, or other Public Sector Units, or any other entity, for the Defence forces, subject to the following conditions, namely: – (i) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence certifies, (a) the quantity, description and technical specifications of the imported goods; and (b) that the said goods are intended for the purpose of and use by the defence forces only and recommends the grant of exemption to the imported goods; (ii) the importer shall, at the time of import, furnish the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be.
18.	If the goods have been imported against contracts registered on or before 30th September, 2022 with the concerned Custom House in compliance with the Project Imports Regulations, 1986.
19.	If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that:- (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) the power purchasing State shall undertake to carry out distribution reforms as laid down by Ministry of Power-
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	(a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of one hundred and sixty-two months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate with in a period of one hundred and twenty months one hundred and fifty-six months from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption: Provided that in case of provisional Mega Power Projects, the security in the form of a Fixed Deposit Receipt or Bank Guarantee may be released proportionately as per the proportionate mega certificate issued by the said Joint Secretary to the Government of India in the Ministry of Power; (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.
20.	(a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy. (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking.
21.	If the imported goods are meant to be exhibited in a museum managed by – (a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or (b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government.
22.	If, (a) the importer, at the time of import, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, of the port of import, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Earth Sciences recommending the grant of this exemption and that the goods are required for the specified purpose; and (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Principal Commissioner or Commissioner of Customs, binds himself,- (i) to re- export the goods within a period of two years from the date of import, which may be extended by another one year by the Principal Commissioner or Commissioner of Customs of the Port of import of such goods upon written request of the importer citing reasons for seeking such extension; and (ii) to pay on demand an amount equal to the integrated tax payable on the such goods, but for the exemption under this entry, along with the applicable interest thereon, in the event of violation of any of the conditions specified above.
23.	If, – (A) (i) The goods are imported by or for delivery to – (a) a public funded research institution under the administrative control of the Department of Space or the Department of Atomic Energy or the Department of Defence Research and Development of the Government of India, or (b) an institution Registered with the Government of India in Department of Scientific and Industrial Research; and the importer produces a certificate to this effect from an officer not below the rank of a Deputy Secretary in the concerned Department; (ii) The importer produces, at the time of importation, a certificate from the head of the institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of import of live animals for experimental purposes, the importer produces, at the time of importation, a certificate from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals; and (iv) When the goods are imported for delivery to an institution, the certificates specified in items (i) and (ii), as the case may be, items (i), (ii) and (iii) above shall be produced at the time of clearance of the goods from a warehouse appointed under Section 57 or 58 of the Customs Act, 1962 (52 of 1962); (B) Where the importer is not registered with the Government of India in the Department of Scientific and Industrial Research, he shall, at the time of clearance of the goods, pay the applicable duty of customs and additional duty on the goods imported: Provided that after obtaining such registration and compliance of the conditions specified above, he may file a claim for refund of such amount of the duty paid for which exemption is granted under this notification, within a period of one year from the date of payment of the said duties before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import or within such extended period not exceeding one year as the Commissioner of Customs may allow. Explanation. – For the purposes of this entry, the expression, – (a) “Public funded research institution” means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) “University” means a university established or incorporated by or under a Central, State or Provincial Act and includes – (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) “Head” means – (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 437
24.	If,- (A) (1) The importer – (i) is registered with the Government of India in the Department of Scientific and Industrial Research; (ii) produces a certificate from the Head of the institution, in each case of import, certifying that the said goods are essential for research purposes and will be used for the stated purpose only; (iii) in the case of import of live animals for experimental purposes, produces, at the time of importation, a certificate from the Head of the institution that the live animals are required for research purposes and encloses a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold for a period of five years from the date of importation; (B) Where the importer is not registered with the Government of India in the Department of Scientific and Industrial Research, he shall, at the time of clearance of the goods, pay the applicable duty of Customs and additional duty on the goods imported: Provided that after obtaining such registration and compliance of the conditions specified above, he may file a claim for refund of such amount of the duty paid for which exemption is granted under this notification, within a period of one year from the date of payment of the said duties before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import or within such extended period not exceeding one year as the Commissioner of Customs may allow. Explanation. – For the purposes of this entry, the expression, – (a) “Public funded research institution” means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) “University” means a university established or incorporated by or under a Central, State or Provincial Act and includes – (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) “Head” means – (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
438 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
25.	(A) (i) The importer produces a certificate from the head of the institute, in each case, certifying that the said goods are required for research purposes only; (ii) In the case of import of live animals for experimental purposes, the importer produces, at the time of importation, a certificate from the head of the institution that the live animals are required for research purposes and encloses a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals; and (iii) When the goods are imported for delivery to an institution, the certificates specified in the clauses (i) and (ii) above shall be produced at the time of clearance of the goods from a warehouse appointed under section 57 or section 58 of the said Customs Act; (B) Where the importer is not registered with the Government of India in the Department of Scientific and Industrial Research, he shall, at the time of clearance of the goods, pay the applicable duty of Customs and additional duty on the goods imported: Provided that after obtaining such registration and compliance of the conditions specified above, he may file a claim for refund of such amount of the duty paid for which exemption is granted under this notification, within a period of one year from the date of payment of the said duties before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import or within such extended period not exceeding one year as the Commissioner of Customs may allow. Explanation. – For the purposes of this entry, the expression, – (a) “Public funded research institution” means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) “University” means a university established or incorporated by or under a Central, State or Provincial Act and includes – (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) “Head” means – (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
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26.	If- (A) (i) The goods are imported by the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Industrial Research; and the importer produces a certificate to this effect from an officer not below the rank of a Deputy Secretary in the concerned Department; (ii) The importer produces a certificate from the head of the institute, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of import of live animals for experimental purposes, the importer produces, at the time of importation, a certificate from the head of the institution that the live animals are required for research purposes and encloses a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals; and (iv) When the goods are imported for delivery to an institution, the certificates specified in the clauses (i) and (ii) above shall be produced at the time of clearance of the goods from a warehouse appointed under section 57 or section 58 of the said Customs Act: (B) Where the importer is not registered with the Government of India in the Department of Scientific and Industrial Research, he shall, at the time of clearance of the goods, pay the applicable duty of Customs and additional duty on the goods imported: Provided that after obtaining such registration and compliance of the conditions specified above, he may file a claim for refund of such amount of the duty paid for which exemption is granted under this notification, within a period of one year from the date of payment of the said duties before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import or within such extended period not exceeding one year as the Commissioner of Customs may allow. Explanation. – For the purposes of this entry, the expression, – (a) “Public funded research institution” means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) “University” means a university established or incorporated by or under a Central, State or Provincial Act and includes – (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) “Head” means – (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
440 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
27.	(i) The said goods have been imported by a charitable organisation in India as free gift to it from abroad or purchased out of donations received abroad in foreign exchange by it; (ii) the said goods are for free distribution to the poor and the needy without any distinction of caste, creed or race; (iii) the importer, at the time of importation of the said goods :- a. produces a certificate to the Assistant Commissioner of Customs from the State Government concerned or from person or institution specified by the Central Board of Indirect taxes and Customs certifying that it is a bona fide organisation engaged in relief work and in the distribution of relief supplies to the poor and the needy without any distinction of caste, creed or race; or b. otherwise satisfies the Assistant Commissioner in this regard; (iv) the Assistant Commissioner is satisfied, having regard to the activities and bona fides of the importing organisation, the area of its operations; its financial resources; the status of the donor, the nature, value and quantity of the goods imported; the food and sartorial habits of the people amongst whom the imported goods are to be distributed; that the goods are bona fide gifts for free distribution to the poor and the needy without any distinction of caste, creed or race; (v) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that he would furnish from the State Government concerned or from person or institution specified by the Central Board of Indirect taxes and Customs within six months from the date of importation of the said goods or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, a certificate stating that the said goods have been distributed to the poor and the needy, free of cost without any distinction of caste, creed or race; (vi) where the said goods have been purchased out of donations received abroad in foreign exchange, the organisation has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas.
28.	At the time of importation, the importer produces to the Assistant Commissioner of Customs or Deputy Commissioner of Customs a certificate from the Secretary General, Indian Red Cross Society, to the effect that the goods in question are required for purposes of relief to distressed persons.
[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 441
29.	(i) The said goods are required for the treatment of the victims of the Bhopal Gas Leak Disaster; (ii) the importer produces, at the time and place of clearance, a certificate from an officer of the Government of Madhya Pradesh not below the rank of a Joint Secretary to that Government, to the effect that the specified drugs, medicines and medical equipments are required for the treatment of the victims of the Bhopal Gas Leak Disaster, and that such drugs, medicines and medical equipments are likely to be so used within three months from the date of their importation; (iii) the importer gives an undertaking to the effect that he would furnish a certificate from an officer of the Government of Madhya Pradesh not below the rank of a Joint Secretary to that Government to the Assistant Commissioner of Customs or Deputy Commissioner of Customs within six months from the date of importation of such drugs, medicines and medical equipments or such extended period as the Assistant Commissioner of Customs may allow, certifying that the drugs, medicines and medical equipments have been so used. Explanation. – “Bhopal Gas Leak Disaster” means the occurrence on the 2nd and 3rd days of December, 1984, which involved the release of highly noxious and abnormally dangerous gas from a plant in Bhopal (being a plant of the Union Carbide India Limited, a subsidiary of the Union Carbide Corporation, U.S.A.) and which resulted in loss of life and damage to property on an extensive scale.
30.	(i) The importer, at the time of import, gives an undertaking that the gift commodities are meant for free distribution. (ii) The importer, at the time of import, gives an undertaking that the supplies and the equipment, when no longer required for the purposes for which they were imported, will be exported out of India and that the imported supplies and equipment are not meant for the personal use of the officers of CARE or its distributing organisations and, further, that any of the supplies or equipment shall not be passed on to a third party by way of sale or otherwise in contravention of the said Agreement.
31.	(i) The said goods are imported into India in accordance with the terms of any agreement in force between the Government of India and any foreign Government providing for duty-free entry of such goods into India; and (ii) the goods so imported shall not be sold or otherwise disposed of in India except with the prior approval of, and on fulfilment of such conditions as may be imposed by, the Government in this behalf.
32.	The goods are supplied as free gifts to the Government of India, either by the agencies approved by the United Nations Organisation or by the European Economic Community.
33.	The articles donated were deposited with the Indian Mission in the country of export and despatched by that Mission to the Government of India or to such officer or officers as that Government may specify in this behalf.

Lists Appended to TABLE II

Lists appended to TABLE II

List 1 (See S. No. 62 of the TABLE II)

Sl. No.	Description
1.	Parbati-II, Himachal Pradesh – 4×200-800 MW (NHPC)
2.	Teesta- V, Sikkim – 3×170-510 MW (NHPC)
3.	Sipat-II, Chhattisgarh – 2×500-1000 MW (NTPC)
4.	Vindhyachal-III, Madhya Pradesh – 2×500-1000 MW (NTPC)
5.	Talcher-II, Orissa – 4×500-2000 MW (NTPC)
6.	Rihand-II, Uttar Pradesh – 2×500-1000 MW (NTPC)
7.	Sipat-I, Chhattisgarh – 3×660-1980 MW (NTPC)
8.	Kahalgaon-II Phase-I & II Bihar – 3×500-1500 MW (NTPC)
9.	Barh, Bihar – 3×660-1980 MW (NTPC)
10.	Koldam, Himachal Pradesh – 4×200-800 MW (NTPC)
11.	Tuticorin, Tamil Nadu- 2×500-1000 MW (NLC)
12.	Parbati-III, Himachal Pradesh – 4×130-520 MW (NHPC)
13.	Jhanor Gandhar CCPP-II, Gujarat -2×650=1300 MW (NTPC)
14.	Kawas CCPP-II, Gujarat – 2×650-1300 MW (NTPC)
15.	RGPPL, Maharashtra – 2150 MW (JV of NTPC/GAIL/Govt. of Maharashtra)
16.	Tapovan Vishnugad HEP, Himachal Pradesh – 4×130-520 MW (NTPC)
17.	Simhadri-II, Andhra Pradesh – 2×500-1000 MW (NTPC)
18.	Indira Gandhi STPP-JV project, Haryana – 3×500-1500 MW (NTPC)
19.	Bongaigaon, Assam – 3×250=750 MW (NTPC)
20.	Barh-II, Bihar – 1320 MW (NTPC)
21.	Koderma TPS St-I, Jharkhand – 1000 MW (DVC)
22.	Durgapur Steel TPS, West Bengal – 2×500-1000 MW (DVC)
23.	Tehri Pump Storage Project – 4×250-1000 MW (THDC)
24.	Mauda, Maharashtra – 2×500-1000 MW (NTPC)
25.	Rihand-III, Uttar Pradesh – 2 x 500-1000 MW (NTPC)
26.	Nabinagar- JV with Railways, Bihar – 4 x 250-1000 MW (NTPC)
27.	Vallur Stage- I Phase I & II, Tamil Nadu – 3 x 500-1500 MW (NTPC-Tamil Nadu Energy Co. Ltd.)
28.	Raghunathpur TPS Phase 1, West Bengal – 2 x 600-1200 MW (DVC)
29.	Tanda-II, Uttar Pradesh-2 x 660-1320 MW (NTPC)
30.	Meja, Uttar Pradesh – 2 x 660-1320 MW (NTPC)
31.	Vindhyachal-IV, Madhya Pradesh – 2 x 500-1000 MW (NTPC)
32.	Solapur STPP, Maharashtra – 2×660-1320 MW (NTPC)
33.	Nabinagar STPP, JV with Bihar, Bihar-3×660-1980 MW (NTPC)
34.	Mouda STPP-II, Maharashtra-2×660=1320 MW (NTPC)
35.	Raghunathpur TPS (Ph-II), West Bengal- 2×660-1320 MW (DVC)
36.	North Karanpura STPP, Jharkhand-3×660-1980 MW (NTPC)
37.	Kudgi STPP stage-I, Karnataka- 3×800=2400 MW (NTPC)
38.	Darlipalli STPP, Stage-I Orissa- 2×800=1600 MW (NTPC)
39.	Barethi STPP, Madhya Pradesh- 6×660-3960 MW (NTPC)
40.	Lara STPP, Chhattisgarh-2×800=1600 MW (NTPC)
41.	Gajmara STPP Stage-I-2×800= 1600MW (NTPC)
42.	Rajiv Gandhi CCPP Stage- II Phase-I, Kerala-3×350=1050 MW (NTPC)
43.	Gidderbha STPP, Punjab – 4×660-2640 MW (NTPC)
44.	Khargone Super TPP, M.P. – 2×660= 1320 MW (NTPC)
45.	Gadarwara Super TPP, M.P. – 2×660 1320 MW 2×800=1600 MW (NTPC)
46.	Katwa Super TPP, West Bengal – 2×800-1600 MW 2×660=1320 MW (NTPC)
47.	Bilhapur STPP, Uttar Pradesh -2×660=1320 MW (NTPC)
48.	Talcher STPP [TPP] Stage-III, Orissa – 2×660-1320 MW (NTPC)
49.	Khedar (Hissar), Haryana – 1000 (+200) MW (HPGCL)
50.	Shree Singaji Thermal Power Project -2×600-1200 MW
51.	Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.)
52.	Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh – 2×800-1600 MW (APPDCL)
53.	Chandrapur Expansion, Maharashtra- 2×500=1000 MW (MSPGCL)
54.	Koradi Expansion, Maharashtra- 3×660-1980 MW (MSPGCL)
55.	Bhusawal Expansion, Maharashtra- 2×500=1000 MW (MSPGCL)
56.	Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2×660=1320 MW (RRVUNL)
57.	Supercritical TPP at Chhabra, Rajasthan – 2×660=1320 MW (RRVUNL)
58.	North Chennai, Tamil Nadu-2×600-1200 MW (TNEB)
59.	Purulia Pump Storage Hydel Project, West Bengal-4×225=900 MW (State Sector)
60.	Sagardighi TPP Ext. Unit 3&4, West Bengal-2×500-1000 MW (WBPDCL)
61.	Shree Singaji TPP-2×660 MP Power Generating Company Ltd. MW (MPPGCL)
62.	Krishnapatnam UMPP, Andhra Pradesh-6×6603960 MW (Coastal Andhra Power Ltd.)
63.	Mundra UMPP, Gujarat-5×800= 4000 MW (Coastal Gujarat Power Ltd.)
64.	Sasan, Madhya Pradesh- 6×660= 3960 MW (Sasan Power Ltd.)
65.	Tilaiya UMPP, Jharkhand-5×800= 4000 MW (Jharkhand Integrated Power Ltd.)
66.	Orissa UMPP, Orissa- 5×800 4000 MW
67.	Chhattisgarh UMPP, Chhattisgarh-5×800=4000 MW
68.	Cheyyur UMPP,- 5×800=4000MW
69.	Raigarh TPP, Chhattisgarh- 4×250= 1000 MW (M/s. Jindal Power Ltd.)
70.	Akhakhol GBPP, Gujarat-3×382.5 1147.5 MW (M/s. Jindal Power Ltd.)
71.	Udupi (Nagarjuna) Power Project, Karnataka-2×600-1200 MW (M/s. Udupi (Nagarjuna) Power Corp. Ltd.)
72.	IPP project Haryana- 2×660= 1320 MW (M/s. Jhajjar Power Ltd.)
73.	726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana, Tripura- (2×250)(2×113.3)= 726 MW
74.	Salaya TPP, Gujarat- 2×600= 1200 MW (M/s. Essar Power Gujarat Ltd.)
75.	Tiroda TPP, Maharashtra-5×660-3300 MW (M/s. Adani Power Maharashtra Ltd.)
76.	Kawai TPP, Rajasthan – 2×660-1320 MW (M/s. Adani Power Rajasthan Ltd.)
77.	Teesta-VI, Sikkim – 4×125=500 MW (M/s. Lanco)
78.	Teesta-III Sikkim-6×200= 1200 MW (M/s. Teesta Urja Ltd.)
79.	KSK Mahanadi Power Company Ltd.(U-3 & 4) Janjgir-Champa, Chhattisgarh-2×600-1200 MW (M/s KSK Mahanadi Power Co. Ltd.)
80.	Rajpura TPP in the State of Punjab-2×700=1400 MW (M/s. Nabha Power Ltd.)
81.	Talwandi Sabo power project at Banawala, Punjab.- 3×660-1980 MW (M/s. Talwandi Sabo Power Ltd. (TSPL))
82.	TPP at Nandgaonpeth, MIDC, Amravati Dist,. Maharashtra.- 5×270=1350 MW (M/s. Indiabulls Power Ltd.) Rattan India Power Ltd.
83.	TPP at Karachhana, Allahabad, UP-2×660 = 1320 MW (M/s. Sangam Power Gen. Company Ltd.)
84.	TPP at Bara, Allahabad, UP, -3×660-1980 MW (M/s. Prayagraj Power Gen. Company Ltd.)
85.	TPP at Surguja, Chhattisgarh- 2×660=1320 MW (M/s. IFFCO Chhattisgarh Power Ltd.)
86.	TPP at Dhenkanal, Orissa-3×350-1050 MW (M/s. GMR Kamalanga Energy Ltd.)
87.	GMR Chhattishgarh Energy Ltd. Raipur, Chhattisgarh-2×685 MW
88.	KSK Mahanadi Power Corporation Ltd. (U-2&5) Janjgir Champa, Chhattisgarh-2×600 MW
89.	KSK Mahanadi Power Corporation Ltd. (U-1&6) Janjgir Champa, Chhattisgarh-2×600 MW
90.	Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2×660 MW
91.	KVK Neelanchal Power Pvt. Ltd. Cuttak, Orissa-3×350 MW
92.	East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.-2×660 MW
93.	Monnet Power Corporation Ltd. Malibrahmani, Orissa-2×525 MW
94.	Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh-2×520 MW
95.	Corporate Power Ltd. Chandwa, Jharkhand-4×270 MW
96.	Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh-2×660 MW
97.	Lalitpur Power Generation Company Ltd. Lalitpur, U.P.-3×660 MW
98.	Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra-2×660 MW
99.	Lanco Babandh Power Ltd. Dhenkanal, Orissa-2×660 MW
100.	DB Power Ltd. Vadodarha TPP Janjgir – Champa Chhattisgarh-2×660 MW
101.	Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chhattisgarh- 2×600 MW
102.	Essar Power Jharkhand Ltd. Tori, Jharkhand-2×600 MW
103.	MB Power (MP) Ltd. Anuppur, Madhya Pradesh-2×600 MW
104.	RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir-Champa, Chhattisgarh-4×360 MW
105.	IL & FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu-2×600 MW
106.	Meenakshi Energy Pvt. Ltd. Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2×350 MW
107.	SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh-4×300 MW
108.	Jindal India Thermal Power Ltd. Angul, Orissa- 2×600 MW
109.	NCC Power Projects Nellore AP-2×660 MW
110.	Samalkot Power Ltd. Samalkot, Andhra Pradesh-2400 MW
111.	Torrent Energy Ltd. Dahej, Gujarat-1200 MW
112.	Neyveli New Thermal Power Station, Tamil Nadu- 2X500 MW=1000MW (Neyveli Lignite Corporation)
113.	Kameng Hydro Electric Power Project, Arunachal Pradesh-600 MW North Eastern Electric Power Corporation Ltd. (NEEPCO)

[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 443

444 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 445

446 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 447

List 2 (See S. No. 66 of the TABLE II)

Sl. No.	Description
1.	Tarapur Atomic Power Plants -3 and 4 (Maharashtra) – 1000 MW
2.	Kudankulam (Tamil Nadu) – 2000 MW
3.	Kaiga – 3 and 4 (Karnataka) – 440 MW
4.	Rajasthan Atomic Power Project- Units 5 and 6 (Rawatbhata) – 440 MW, Units -7 and 8 (Rawatbhata) of 1400MWe
5.	Prototype Fast Breeder Reactor (Kalpakkam) -500 MW.
6.	Kakrapar Atomic Power Project-Units 3 and 4 (Kakrapar) of 1400 MWe.
7.	Gorakhpur Haryana Anu Vidyut Pariyojana (GHAVP) Units -1 and 2 (700 MW x2)
8.	Kudankulam Nuclear Power Project (KKNPP) Units – 3 and 4 (1000 MW x 2)
9.	Mahi Banswara Atomic Power project-1 to 4, Mahi Banswara, Rajasthan
10.	Kaiga Atomic Power project-5 and 6, Kaiga site, Karnataka
11.	Gorakhpur Atomic Power project-3 and 4, GHAVP site, Haryana
12.	Chutka Atomic Power project-1 and 2, Chutka site, Madhya Pradesh
13.	Kudankulam Nuclear Power Project (KKNPP) Units – 5 and 6 (1000 MW × 2)

TABLE III — Exemptions (HTML)

TABLE III

Columns: (1) S.No. — (2) Chapter or heading or subheading or tariff item — (3) Description of goods — (4) Standard rate — (5) Integrated Goods and Services Tax — (6) Compensation Cess — (7) Condition No.
S.No.	Chapter or heading or sub-heading or tariff item	Description of goods	Standard rate	Integrated Goods and Services Tax	Compensation Cess	Condition No.
1.	Any Chapter	The following goods imported or purchased out of bond by Vice President of India on appointment or during this tenure in office, namely, (i) Articles for personal use, wear or consumption of the Vice President or any member of his family; (ii) Food, drink and tobacco for consumption by members of the Vice President’s household or by his guests, whether official or not; (iii) Articles for the furnishing of any of the Vice President’s official residences; (iv) Motor cars provided for the Vice President’s use	Nil	Nil	Nil	–
2.	Any Chapter	The following goods imported or purchased out of bond by Governor of any State on appointment or during this tenure in office, namely, (i) Motor car for the use of Governor of the State	Nil	–	–	–
3.	Any Chapter	All goods, including motor vehicles, goods imported or purchased out of bond, for the personal use by the following classes of Members of the Diplomatic Missions in India and their families or on their behalf— (i) Ambassador, High Commissioner, Envoys, Extraordinary and Ministers, Plenipotentiary Charge d’Affaires, Counsellors, First Secretaries, Second Secretaries, Third Secretaries and Attaches; (ii) Articles of office equipment and all other goods, including motor vehicles, imported or purchased from bond by Ambassadors, High Commissioners, Envoys, Extraordinary and Ministers, Plenipotentiary and Charge-d’Affairs or any officer of the Mission authorised in this behalf for the Official use of their Missions; (iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents; Provided that – (a) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Diplomatic Mission concerned, and (b) the exemption of goods imported or purchased from bond under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.	Nil	Nil	Nil	–
4.	Any Chapter	(i) Personal and household effects, excluding motor vehicles imported by the officials of the Diplomatic Mission in India, other than those holding diplomatic status, and by their families for their personal use on their first arrival to take up their appointments in India; (ii) One motor vehicle each imported by the officers of the Diplomatic Mission in India, other than those holding diplomatic status, for their personal use on their first arrival to take up their appointments in India; Provided that – (a) the goods are imported within the time-limit fixed under the Baggage Rules made under Section 79 of the Customs Act,1962 (52 of 1962); (b) a corresponding exemption is allowed to Indian officers of the same status by the Government of the Diplomatic Mission concerned; (c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful private occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
5.	Any Chapter	(i) Personal and household effects and other articles, including motor vehicles, imported by or on behalf of the following classes of Career Consular Officers of Foreign States and their families, Consuls-General, Consuls (including Additional Consuls) and Vice-Consuls; (ii) Articles of office equipment including motor vehicles, imported for official use in a Consulate of a Foreign State to which a Career Consular Officer entitled to exemption under item (i) is posted; (iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents; Provided that – (a) the goods are imported at any time during the period the Consular Officer concerned holds his appointment in India; (b) a corresponding exemption is allowed to Indian Consular Officers of the same status by the Government which the Consular Officer represents; (c) the Consular Officer concerned is normally resident in India; (d) the Consular Officer is not engaged in any gainful private occupation in India; and (e) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957. Provided further that – (a) a corresponding exemption is allowed in respect of similar goods imported by the Indian Consulate in those States; (b) the goods are the property of the Government of that State and imported for use in their Consulate in India; and (c) the exemption of goods imported under this concession is subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
6.	Any Chapter	(i) Personal and household effects and other articles including motor vehicles, imported by or on behalf of the following classes of privileged officers of Foreign States in India, stationed outside Delhi, and their families, namely – Deputy High Commissioners; Assistant High Commissioners; First Secretaries; Second Secretaries; Third Secretaries; and Attaches; (ii) Articles of office equipment including motor vehicles, imported for official use in a Foreign Mission to which a privileged officer entitled to exemption under (i) above is posted; (iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents; Provided that – (a) the goods are imported at any time during the period the privileged officer concerned holds his appointment in India; (b) a corresponding exemption is allowed in respect of similar goods imported by the Indian Mission of similar status in the country represented by the Mission concerned; (c) the goods are the property of the Government of their country and imported for use in their Mission; and (d) the exemption of goods imported under this concession is subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
7.	Any Chapter	(i) Personal and household effects, excluding motor vehicles, imported by the official of a Consulate of Foreign State other than the Career Consular Officers mentioned in S.No. 5 for their personal use, on their first arrival to take up their appointments in India; (ii) One motor vehicle each imported by the officials of a Consulate of Foreign State, other than those holding diplomatic status (other than the career Consular Officers mentioned in S. No.5) for their personal use, on their first arrival to take up their appointments in India; Provided that – (a) the goods are imported within the time-limit fixed under the Baggage Rules made under Section 79 of the Customs Act, 1962 (52 of 1962); (b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Consulates concerned; (c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
8.	Any Chapter	(i) Personal and household effects, excluding motor vehicles, imported by the official of a Deputy High Commission or an Assistant High Commission of a foreign country in India outside Delhi, other than the privileged officers mentioned in S.No.6(i) above for their personal use, on their first arrival to take up their appointments in India; (ii) One motor vehicle each imported by the officers of the Deputy High Commission in India, outside Delhi, other than those holding diplomatic status, for their personal use on their first arrival to take up appointments in India; Provided that – (a) the goods are imported within the time-limit fixed under the Passengers’ (Non-Tourist) Baggage Rules, 1960; (b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the country concerned; (c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
9.	Any Chapter	(i) Personal and household effects and all articles including motor vehicles intended for personal use imported by a Trade Commissioner, Trade Representative or a Trade Agent appointed by the Government of a foreign or Commonwealth country and the members of their families; (ii) All articles, including motor vehicles, imported for the official use of the officers mentioned in item (i); (iii) Samples (including advertising literature, if any) imported by the officers mentioned in item (i), if they are the produce or manufacture of the country the officer concerned represents and are intended solely for display in the office of the officer concerned; (iv) Calendars, publicity posters and booklets imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents; Provided that– (a) corresponding exemption is allowed to Indian Officers of the same status by the Government of the country concerned; and (b) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
10.	Any Chapter	Personal and household effects excluding motor vehicles, imported by the officials in the office of a Trade Commissioner, Assistant Trade Commissioner, Trade Representative or a Trade Agent mentioned in S.No. 9 for their personal use on their first arrival to take up their appointments in India: Provided that – (a) the goods are imported within the time-limit fixed under the Baggage Rules made under Section 79 of the Customs Act, 1962 (52 of 1962); (b) a corresponding exemption is allowed to officers of the same status by the Government which Trade Commissioner, Assistant Trade Commissioner, Trade Representatives or the Trade Agent concerned represents; (c) claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,1957.	Nil	Nil	Nil	–
11.	Any Chapter	All Equipments and consumable samples imported by the Inspection Team of the Organization of Prohibition of Chemical Weapons	Nil	Nil	–	(1)
12.	Any Chapter	All goods imported by Food and Agricultural Organisation of the United Nations (FAO) for execution of projects listed below, namely:– (i) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems; (ii) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape	–	Nil	–	(2)
13.	Any Chapter	All the equipments and consumable samples imported by the Inspection Team of the International Atomic Energy Agency	Nil	Nil	–	(3)
14.	Any Chapter	Articles of gift received from any foreign Government by a person belonging to any class of persons specified below and imported by the said person into India as part of his baggage, and articles of gift imported into India by a foreign dignitary, visiting India for any official purposes, as part of his baggage and to be gifted to persons belonging to any class of persons specified below, namely:- (1) Ministers of the Union or of a State or of a Union Territory; (2) Persons holding any appointment in any public service or post in connection with the affairs of the Union or of any State, but not being persons appointed in any Corporation established by or under any law or any Corporation owned or controlled by Government	Nil	Nil	–	(4)
15.	30	Medicines/drugs/vaccines supplied free by United Nations International Children’s Emergency Fund (UNICEF), Red Cross or an International Organisation subject to specified conditions. Explanation: For the purpose of this notification, “International Organisation” means an International Organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply. Provided that nothing contained in this S.No. shall have effect after 31st March 2029.	Nil	Nil	–	(5)
16.	49	Commonwealth and international reply coupons and UNESCO coupons	Nil	–	–	–
17.	49	Greeting cards, diaries and calendars and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF	Nil	–	–	–

Explanation.—
(I) For the purposes of this Table III, the rate specified in column (4), column (5) or column (6) of the said Table is ad valorem rate, unless otherwise specified;
(II) For the removal of doubts, –
(a) “-” appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962, for the time being in force.
(b) “-” appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 read with any other notifications issued under the said Act, for the time being in force.
(c) “-” appearing in column (6) means Compensation Cess leviable on the goods as per the Goods and Services (Compensation to States) Act, 2017 (15 of 2017) read with any other notifications issued under the said Act, for the time being in force.

ANNEXURE TO TABLE III

Condition No. (1)
(i) the importer shall produce a certificate along with duly certified list of equipments and consumable samples from the Joint Secretary or the Deputy Secretary, National Authority Chemical Weapons Convention to the effect that such equipments and samples are required for carrying out verification/inspections as per in terms of Chemical Weapons Convention; and
(ii) the Joint Secretary or the Deputy Secretary, National Authority Chemical Weapons Convention shall furnish an undertaking on letter head to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such equipments shall be exported within six months of their import or within such extended period as may be allowed by the Commissioner of Customs, in this behalf and that consumable samples are required for the intended purpose and shall be accounted for.

Condition No. (2)
The importer, at the time of clearance of the goods, produces a certificate before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare, verifying the following details, namely: –
(i) the quantity and description of the goods; and (ii) that the said goods are intended for the purpose of use in execution of said projects.

Condition No. (3)
(i) the importer shall produce a certificate along with duly certified list of equipment and consumable samples from the Joint Secretary or the Deputy Secretary of the Department of Atomic Energy to the effect that such equipments and samples are required for carrying out verification or inspections as per terms of Application of Safeguards to Civilian Nuclear Facilities; and
(ii) the Joint Secretary or the Deputy Secretary of the Department of Atomic Energy shall furnish an undertaking on letter head to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such equipments shall be exported within six months of their import or within such extended period as may be allowed by the Commissioner of Customs, in this behalf and that consumable samples are required for the intended purpose and shall be accounted for.

Focused Keyword: Customs Exemption Notification 2025

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b. Monocomponent insulins

Customs Duty Rates for Specified Goods

Explanation and Annexure to Table I

Explanation

Annexure to Table I

Lists Appended to TABLE I

List 5 (See S. No. 106 of TABLE I)

List 6 (See S. No. 106 of TABLE I)

List 7 (See S. No. 114 of TABLE I)

List 8 (See S. No. 134 of TABLE I)

List 9 (See S. No. 141 of TABLE I)

List 10 (See S. No. 142 of TABLE I)

List 11 (See S. No. 143 of TABLE I)

Gazette of India – EXTRAORDINARY

Lists 17–20 (Extracts from TABLE I)

List 21 (See S. No. 385 of TABLE I)

A.

B.

C. Artificial electronic larynx and spares thereof

D. Artificial electronic ear (Cochlear implant)

E.

List 22 (See S. No. 403 of TABLE I)

List 23 (See S. No. 416 of TABLE I)

List 24 (See S. No. 426 of TABLE I)

Sports Equipment Lists

List 25 (See S. No. 428 of TABLE I)

Category: Softwear Mountaineering Equipment

Category: Iron Mongery Mountaineering Equipment

Category: Rock Climbing Equipment

List 26 (See S. No. 430 of TABLE I)

List 27 (See S. No. 432 of TABLE I)

Category: Anti-doping and Dope Testing Equipment

Category: Chemicals used for sample processing for dope testing

Category: Pure drug standards and its metabolites; spiked drug standards in urine/blood; Synthetic standards

List 28 (See S. No. 104 and Condition no. 10 of TABLE I)

List 29 (See S. No. 427 of TABLE I)

Sport: Archery

Sport: Athletics

Sport: Badminton

Sport: Basketball

Sport: Billiards and Snooker

Sport: Boxing

Sport: Cricket

Sport: Carrom

Sport: Canoeing, Kayaking and Rowing

Sport: Cycling

Sport: Fencing

Sport: Football

Sport: Gymnastics

Sport: Golf

Sport: Hockey

Sport: Hand Ball

Sport: Judo

Sport: Shooting

Sport: Skiing

Sport: Swimming/Water Polo

Sport: Table Tennis

Sport: Volleyball

Sport: Water Polo

Sport: Weightlifting

Sport: Wrestling

Sport: Yachting

Sport: Equestrian

Sport: Kabbadi

Sport: Karate

Sport: Lawn Tennis

Sport: Lawn Bowling

Sport: Rowing

Sport: Rugby

Sport: Sepak Takraw